Taxable Privilege Declared. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

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  2. Tennessee Code
  3. Taxes and Licenses
  4. Sales and Use Taxes
  5. Taxes Imposed
  6. Taxable Privilege Declared. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]

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It is declared to be the legislative intent that every person is exercising a taxable privilege who:

  1. Engages in the business of selling tangible personal property at retail in this state;
  2. Uses or consumes in this state any item or article of tangible personal property as defined in this chapter, regardless of the ownership thereof or any tax immunity that may be enjoyed by the owner thereof;
  3. Is the recipient of any of the things or services taxable under this chapter;
  4. Rents or furnishes any of the things or services taxable under this chapter;
  5. Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter;
  6. Leases or rents such property, either as lessor or lessee, within this state;
  7. Charges admission, dues or fees taxable under this chapter;
  8. Sells space under this chapter;
  9. Charges a fee for subscription to, access to or use of television services provided by a video programming service provider;
  10. Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or
  11. Acts as a marketplace facilitator as defined in § 67-6-102.


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