Tennessee § 67-6-225 - [Reserved.]
Full text of Tennessee Tennessee Code Annotated § 67-6-225 — [Reserved.], with citation guidance and answers to common questions.
§ 67-6-225. [Reserved.]
Notwithstanding other provisions of this chapter to the contrary, commencing on September 1, 1999, 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 provided by a video programming service provider offered for public consumption, except such state tax shall not apply to television programming or television service charges or fees in an amount less than fifteen dollars ($15.00) provided by a video programming service provider offered for public consumption. Acts 1999, ch. 423, § 3; 2003, ch. 357, § 34; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 45, 51, 147; 2009, ch. 530, §§ 35, 43; 2011, ch. 72, §§ 1, 9; 2013, ch. 480, § 1; 2015, ch. 273, § 3; 2017, ch. 193, § 1; 2019, ch. 157, § 1. Compiler's Notes. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 34, as amended by Acts 2004, ch. 959, § 68, as amended by Acts 2005, ch. 311, § 1, is repealed in its entirety, effective June 28, 2007. Section 67-6-226 (Acts 1999, ch. 423, § 3; 2003, ch. 357, § 34; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 45, 51, 147, 187; 2009, ch. 530, §§ 35, 43, 2011, ch. 72, §§ 1, 9), concerning sales tax on cable and wireless cable television services, is repealed by Acts 2007, ch. 602, § 147, as amended by Acts 2009, ch. 530, § 35, and further amended by Acts 2011, ch. 72, § 1, and further amended by Acts 2013, ch. 480, § 1, and further amended by Acts 2015, ch. 273, § 3, and further amended by Acts 2017, ch. 193, § 1, and further amended by Acts 2019, ch. 157, § 1, effective July 1, 2021. Effective Dates. Acts 2017, ch. 193, § 2. April 19, 2017, July 1, 2019. Acts 2019, ch. 157, § 2. April 12, 2019, July 1, 2021.
Frequently Asked Questions About Tennessee § 67-6-225
What does Tennessee Code Annotated § 67-6-225 cover?
Section 67-6-225 ("[Reserved.]") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-6-225?
A common citation format is "Tennessee Code Annotated § 67-6-225" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-6-225 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.