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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 6 - Sales and Use Taxes
Part 3 - Exemptions
§ 67-6-309. Rental From Films, Transcriptions and Recordings
Universal Citation: TN Code § 67-6-309 (2020)
- 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.
- 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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