Tennessee § 67-6-226 Sales tax on cable and wireless cable television services

Tennessee Statutes

§ 67-6-226 — Sales tax on cable and wireless cable television services

Tennessee § 67-6-226

Title67

This text of Tennessee § 67-6-226 (Sales tax on cable and wireless cable television services) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-6-226 (2026).

Text

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.

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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.

Legislative History

Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019. Acts 1999, ch. 423, § 3; 2003 , ch. 357, § 34; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 45, 51, 147; 2009 , ch. 530, §§ 35, 43; 2011 , ch. 72, §§ 1, 9.