There is exempt from the local option tax fees for subscription to, access to or use of television programming or television services provided by a video programming services provider offered for public consumption up to but not exceeding twenty-seven dollars and fifty cents ($27.50) per month.
Tenn. Code Ann. § 67-6-713
[Reserved.]
Known as the Retailers' Sales Tax Act
The act spans §§ 67-6-101 to 67-6-907 (222 sections).
Acts 1999, ch. 423, § 5; 2003, ch. 357, § 69; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 47, 51, 170, 187; 2009, ch. 530, §§ 35, 49; 2011, ch. 72, §§ 1, 15; 2013…
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.