2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 2 - Taxes Imposed
§ 67-6-201. Taxable Privilege Declared. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]

It is declared to be the legislative intent that every person is exercising a taxable privilege who:

1. Engages in the business of selling tangible personal property at retail in this state;
2. Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;
3. Is the recipient of any of the things or services taxable under this chapter;
4. Rents or furnishes any of the things or services taxable under this chapter;
5. Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;
6. Leases or rents such property, either as lessor or lessee, within this state;
7. Charges admission, dues or fees taxable under this chapter;
8. Sells space under this chapter;
9. [Deleted by 2007 amendment, effective July 1, 2021.]
10. [Deleted by 2007 amendment, effective July 1, 2021.]
11. Charges a fee for subscription to, access to or use of television services provided by any electronic means, except for video programming services or direct-to-home satellite television services sold by persons subject to the tax in chapter 4, part 24 of this title;
12. Whether or not the person has a place of business in this state, delivers tangible personal property in this state, if the delivery is made to a consumer in this state or to another person, for redelivery to a consumer in this state pursuant to a retail sale made by the person to the consumer; provided, that this shall not be construed to impose a tax that is invalid either under the commerce clause or the due process clause of the United States constitution; or
13. Acts as a marketplace facilitator as defined in § 67-6-102.