§ 67-4-2402. Tax on satellite television service. [Effective on July 1, 2021.]

TN Code § 67-4-2402 (2019) (N/A)
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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.