Tenn. Code § 67-6-213
Current through Acts 2023-2024, ch. 1069
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.
T.C.A. § 67-6-213