Notwithstanding other provisions of this chapter to the contrary, 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 delivered by a provider of direct-to-home satellite service.
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