Section 1320-04-05-.40 - RADIO AND TELEVISION STATIONS(1) Persons operating radio and television stations under authority of a certificate from the Federal Communications Commission are not liable for the Business Tax.(2) Persons who operate cable television services are subject to the tax.Tenn. Comp. R. & Regs. 1320-04-05-.40
Original rule certified June 7, 1974. Amendment filed March 18, 1983; effective June 15. 1983.Authority: T.C.A. §§ 67-1-102 and 67-4-703.