Tennessee § 67-6-230 Prepaid telephone calling cards

Tennessee Statutes

§ 67-6-230 — Prepaid telephone calling cards

Tennessee § 67-6-230

Title67

This text of Tennessee § 67-6-230 (Prepaid telephone calling cards) 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. § 67-6-230 (2026).

Text

Notwithstanding any other law to the contrary, the sale of a prepaid calling service and prepaid wireless calling service shall be subject to the tax levied on the sale of tangible personal property at retail by § 67-6-202 at the time of the sale or recharge of the calling card or authorization code. No additional tax imposed by this chapter shall be due when the telecommunication service is accessed or received by the user of the calling card or authorization code.

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Notwithstanding any other law to the contrary, the sale of a prepaid calling service and prepaid wireless calling service shall be subject to the tax levied on the sale of tangible personal property at retail by § 67-6-202 at the time of the sale or recharge of the calling card or authorization code. No additional tax imposed by this chapter shall be due when the telecommunication service is accessed or received by the user of the calling card or authorization code.

Legislative History

Amended by 2015 Tenn. Acts, ch. 273,s 4, eff. 10/1/2015. Acts 2003, ch. 357, § 38; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 69; 2007, ch. 602, §§ 51, 53, 85; 2009, ch. 530, § 51.