Tennessee Statutes
§ 67-6-230 — Prepaid telephone calling cards
Tennessee·Title 67
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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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.
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