Tennessee Statutes
§ 67-6-213 — Renting or providing space to transient dealers or vendors
Tennessee·Title 67
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.
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Legislative History
Acts 1985, ch. 406, § 2.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund