Notwithstanding other provisions of this chapter to the contrary, commencing on September 1, 1999, state tax at the rate of eight and one-quarter percent (8.25%) on each sale at retail is imposed with respect to fees for subscription to, access to, or use of television programming or television services provided by a video programming service provider offered for public consumption, except such state tax shall not apply to television programming or television service charges or fees in an amount less than fifteen dollars ($15.00) provided by a video programming service provider offered for public consumption.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, § 3; 2003 , ch. 357, § 34; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007 , ch. 602, §§ 45, 51, 147; 2009 , ch. 530, §§ 35, 43; 2011 , ch. 72, §§ 1, 9.
Tennessee Legal Code