§ 67-6-213. Renting or providing space to transient dealers or vendors.
TN Code § 67-6-213 (2019) (N/A)
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For the exercise of the privilege of making retail sales as defined by § 67-6-102, a tax is levied equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 of the gross receipts of each rental.