Terms Used In Tennessee Code 67-6-213

  • Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102

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.