Tennessee § 67-6-201 - Taxable privilege declared. [Effective until July 1, 2021. See the version effective on July 1, 2021.]

§ 67-6-201. Taxable privilege declared. [Effective until July 1, 2021. See the version effective on July 1, 2021.]

It is declared to be the legislative intent that every person is exercising a taxable privilege who: Engages in the business of selling tangible personal property at retail in this state; 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; Is the recipient of any of the things or services taxable under this chapter; Rents or furnishes any of the things or services taxable under this chapter; Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter; Leases or rents such property, either as lessor or lessee, within this state; Charges admission, dues or fees taxable under this chapter; Sells space under this chapter; Charges a fee for subscription to, access to or use of television services provided by a video programming service provider; Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or Acts as a marketplace facilitator as defined in § 67-6-102. Acts 1947, ch. 3, § 3; C. Supp. 1950, § 1248.52 (Williams, § 1328.24); Acts 1955, ch. 51, §§ 7, 8; 1955, ch. 242, § 6; 1959, ch. 15, § 2; 1963, ch. 38, §§ 3, 5; 1963, ch. 172, § 3; 1965, ch. 335, § 2; 1971, ch. 78, § 1; 1971, ch. 117, § 2; 1972, ch. 653, § 1; 1973, ch. 239, § 1; 1974, ch. 675, § 1; 1975, ch. 316, § 1; 1976, ch. 466, §§ 1, 3; 1982, ch. 610, § 1; 1982, ch. 646, § 1; 1983, ch. 378, § 1; 1983, ch. 402, § 1; T.C.A. (orig. ed.), § 67-3003; Acts 1984 (Ex. Sess.), ch. 13, § 4; 1985, ch. 406, § 5; 1999, ch. 423, § 1; 2003, ch. 357, § 19; 2004, ch. 959, §§ 62, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 44, 51, 137, 138, 187; 2009, ch. 530, §§ 35, 37; 2011, ch. 72, § 3; 2020, ch. 646, § 7. Compiler's Notes. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 19, as amended by Acts 2004, ch. 959, §§ 62, 68, as amended by Acts 2005, ch. 311, §§ 1, 2, is repealed in its entirety, effective June 28, 2007. Amendments. The 2020 amendment added (11). Effective Dates. Acts 2020, ch. 646, § 11. October 1, 2020. Cross-References. Amusement tax, § 67-6-212 . Renting or providing space to transient dealers or vendors, § 67-6-213 . Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, §§ 73, 74. Law Reviews. Selected Tennessee Legislation of 1983 (N. L. Resener, J. A. Whitson, K. L. Miller), 50 Tenn. L. Rev. 785 (1983). Attorney General Opinions. Taxability of biannual consignment sales of used clothes, OAG 99-004 (1/25/99). Invalidity of contracts that contravene obligation to collect and pay sales tax. OAG 11-55, 2011 Tenn. AG LEXIS 57 (7/11/11). Out-of-state dealer's nexus as a result of activities of in-state distribution center. OAG 11-71, 2011 Tenn. AG LEXIS 73 (10/3/11).