Reviewing bills today and found a not so wonderful line item curtousy of our TN Legislature: Tennessee Satellite Privilege Tax – $5.69
To my knowledge, TN didn’t/doesn’t:
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launch any DirecTV satellite
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help with the maintenance or transmission of satellite signals
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subsidize the entertainment needy
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know why they’ve formed their current tax structure
Perhaps this is yet another reason to move to Georgia. Please TN, start making sense. I like Chattanooga, but the TN government is making my head hurt.
2 Comments
well if our thirsty neighbors have their way, GA will come to you! not that I think that’ll happen…
http://tennessee.gov/revenue/rulings/sales/97-36.pdf
The last paragraph reads…
It is apparent that the retail sale of satellite programming services is subject to sales tax in
this state as a telecommunications service pursuant to T.C.A. § § 67-6-102(29)(A) & (B),
67-6-201, 67-6-205 and 67-6-221. It is also clear that the sale of such services are not
exempt from tax pursuant to T.C.A. § 67-6-102(29)(D) or any other provision of state
law. However, federal law prevents the state from requiring a direct-to-home satellite
service provider to collect or remit the local sales tax. See Pub. L. 104-104, Title VI, §
602, Feb. 8, 1996, 110 Stat. 144.