Tennessee § 67-6-309 Rental from films, transcriptions and recordings

Tennessee Statutes

§ 67-6-309 — Rental from films, transcriptions and recordings

Tennessee § 67-6-309

Title67

This text of Tennessee § 67-6-309 (Rental from films, transcriptions and recordings) 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. § 67-6-309 (2026).

Text

(a)There is exempt from the tax imposed by this chapter all rental for films to theaters that pay the tax imposed by § 67-6-212 on admissions to theaters or any admissions tax or gross receipts tax imposed on theaters in lieu of § 67-6-212 . There is also exempt from this chapter all rental for films, transcriptions and recordings to radio stations and television stations operating under a certificate from the federal communications commission.

(b)Persons qualifying for the exemption as provided in subsection (a) shall also be exempt from any portion of the gross receipts tax as provided in § 67-4-708 .

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(a) There is exempt from the tax imposed by this chapter all rental for films to theaters that pay the tax imposed by § 67-6-212 on admissions to theaters or any admissions tax or gross receipts tax imposed on theaters in lieu of § 67-6-212 . There is also exempt from this chapter all rental for films, transcriptions and recordings to radio stations and television stations operating under a certificate from the federal communications commission. (b) Persons qualifying for the exemption as provided in subsection (a) shall also be exempt from any portion of the gross receipts tax as provided in § 67-4-708 .

Legislative History

Acts 1951, ch. 172, § 1; 1953, ch. 128, § 1 (Williams, § 1328.27); modified; T.C.A. (orig. ed.), § 67-3013; Acts 1985, ch. 137, § 1; 1985, ch. 452, § 9.