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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 3 - Exemptions
§ 67-6-342. Telecommunications services.
Universal Citation: TN Code § 67-6-342 (2017)
- (a) Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter.
- (b) Charges made between local exchange carriers and interexchange carriers for the use of intercompany facilities pursuant to shared network facility arrangements are exempt from the tax imposed by this chapter.
- (c) For purposes of this section:
- (1) "Interexchange carrier" is a telecommunications service provider that provides such service only between local access and transport areas (LATAs);
- (2) "Local exchange carrier" is a telecommunications service provider that provides such service only within a LATA; and
- (3) "Long distance reseller" is a telecommunications service provider that provides service within a LATA and between LATAs.
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