Comments on: Tennessee Satellite Privilege Tax http://thisolddrughouse.wordpress.com/2008/02/28/tennessee-satellite-privilege-tax/ praying for the reformation of life, home and community Wed, 25 Feb 2009 14:19:28 +0000 http://wordpress.com/ hourly 1 By: Brett http://thisolddrughouse.wordpress.com/2008/02/28/tennessee-satellite-privilege-tax/#comment-1772 Brett Wed, 12 Mar 2008 23:32:48 +0000 http://thisolddrughouse.wordpress.com/?p=302#comment-1772 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. 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.

]]> By: bobw http://thisolddrughouse.wordpress.com/2008/02/28/tennessee-satellite-privilege-tax/#comment-1768 bobw Thu, 28 Feb 2008 15:10:12 +0000 http://thisolddrughouse.wordpress.com/?p=302#comment-1768 well if our thirsty neighbors have their way, GA will come to you! not that I think that'll happen... well if our thirsty neighbors have their way, GA will come to you! not that I think that’ll happen…

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