Tenn. Code § 67-6-714

Current through Acts 2023-2024, ch. 1069

Section 67-6-714 - Local option tax exemption for cable or wireless cable television services

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.

T.C.A. § 67-6-714

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.