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.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.
Tennessee Legal Code