2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 6 - Sales and Use Taxes
Part 7 - Local Option Revenue Act
67-6-714 - Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2011. See the Compiler's Notes.]
67-6-714. Local option tax exemption for cable or wireless cable television services. [Effective until July 1, 2011. See the Compiler's Notes.]
(a) There is exempt from the local option tax fees for subscription to, access to or use of television programming or television services provided by a video programming services provider offered for public consumption up to but not exceeding twenty-seven dollars and fifty cents ($27.50) per month.
(b) This section is repealed July 1, 2011.
[Acts 1999, ch. 423, § 5; 2003, ch. 357, § 69; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 47, 51, 170, 187; 2009, ch. 530, §§ 35, 49.]
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