For the exercise of the privilege of making retail sales as defined by § 67-6-102, a tax is levied equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 of the gross receipts of each rental.
Structure 2021 Tennessee Code
Chapter 6 - Sales and Use Taxes
§ 67-6-211. Property No Longer in Interstate Commerce
§ 67-6-213. Renting or Providing Space to Transient Dealers or Vendors
§ 67-6-223. Property of Proprietorship Incorporated During Tax Period
§ 67-6-227. Sales Tax on Satellite Television Services. [Effective Until July 1, 2021.]
§ 67-6-229. Sales to Schools or School Support Groups Intended for Resale