Tennessee Code 67-6-226 – Sales tax on cable and wireless cable television services
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Terms Used In Tennessee Code 67-6-226
- Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
- State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
- Subscription: includes a mark, the name being written near the mark and witnessed. See Tennessee Code 1-3-105
- Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business. See Tennessee Code 67-6-102
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.