Renting or providing space to transient dealers or vendors

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. Acts 1985, ch. 406, § 2. 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. Acts 1985, ch. 406, § 2.