Notwithstanding other provisions of this chapter to the contrary, commencing on September 1, 1999, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services provided by a video programming service provider offered for public consumption, except such state tax shall not apply to television programming or television service charges or fees in an amount less than fifteen dollars ($15.00) provided by a video programming service provider offered for public consumption.
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