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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 6 - SALES AND USE TAXES (§§ 67-6-101 — 67-6-907)
Part 7 - 1963 LOCAL OPTION REVENUE ACT (§§ 67-6-701 — 67-6-716)
Section 67-6-714 - Local option tax exemption for cable or wireless cable television services
Universal Citation:
TN Code § 67-6-714 (2023)
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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.
Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.
Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.
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; 2011 , ch. 72, §§ 1, 15.
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