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2019 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 24 - Cable and Satellite Television Service [Effective on July 1, 2021.]
§ 67-4-2402. Tax on satellite television service. [Effective on July 1, 2021.]
Universal Citation:
TN Code § 67-4-2402 (2019)
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(a) There is levied a privilege tax of eight and one-quarter percent (8.25%) of the gross charge for services provided by a direct-to-home satellite service provider, when the services are delivered to the subscriber at a location in this state.
(b) The tax collected under this section shall be deposited to the state general fund.
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