Sales tax on satellite television services

Notwithstanding other provisions of this chapter to the contrary, 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 delivered by a provider of direct-to-home satellite service. 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, § 7; 2003, ch. 357, § 35; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2009, ch. 530, §§ 35, 44; 2011, ch. 72, §§ 1, 10. Notwithstanding other provisions of this chapter to the contrary, 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 delivered by a provider of direct-to-home satellite service. 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, § 7; 2003, ch. 357, § 35; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2009, ch. 530, §§ 35, 44; 2011, ch. 72, §§ 1, 10.