Tennessee Code Annotated
Tenn. Code Ann. § 67-4-704 (2026)
Levy of state sales tax for privilege of making sales by engaging in any vocation, occupation, business or business activity - Tax on receipts from sales by direct-to-home satellite television programming services exempt
✓ current as of May 2026
- (a) Except as otherwise provided in § 67-4-710, the making of sales by engaging in any vocation, occupation, business, or business activity enumerated, described, or referred to in § 67-4-708(1)-(5) is declared to be a privilege upon which a state tax is levied at the rates fixed and provided in § 67-4-709.
- (b) Notwithstanding subsection (a) or any other provision to the contrary, the tax provided for in this section shall not be imposed on receipts from sales of any services or tangible personal property made by a provider of direct-to-home satellite television programming services.
Amended by 2013 Tenn. Acts, ch. 313, s 3, eff. 1/1/2014.
Acts 1971, ch. 387, § 2; 1972, ch. 850, § 2; 1983, ch. 386, § 7; 1983, ch. 466, §§ 3-7; T.C.A., § 67-5802; Acts 2009 , ch. 530, § 71.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 1991–2026 · leading case: NAJO Equip. Leasing, LLC v. Comm'r of Revenue, 477 S.W.3d 763 (Tenn. Ct. App. 2015).
NAJO Equip. Leasing, LLC v. Comm'r of Revenue, 477 S.W.3d 763 (Tenn. Ct. App. 2015). “Here, the Department assessed NAJO for taxes on its gross receipts pursuant to Tennessee Code Annotated Section 67-4-704(a) and Section 67-4-708(2)(A) and (F).”
City of Bartlett v. Sanders, 832 S.W.2d 546 (Tenn. Ct. App. 1991). “These ordinances are authorized by T.C.A. §§ 67-4-704 (1989) and 67-4-706 (1991 Supp.”
SAP Am., Inc. v. David Gerregano, Comm'r of Revenue, State of Tennessee (Tenn. Ct. App. 2026). “See Tenn. Code Ann. § 67-4-704 (a). The Act sets forth various classifications for businesses, with a business’s classification determining the rate and due date of the tax owed.”
Tenn. Code Ann. § 67-4-704(A): 1 case
City of Bartlett v. Sanders, 832 S.W.2d 546 (Tenn. Ct. App. 1991). “These ordinances are authorized by T.C.A. §§ 67-4-704 (1989) and 67-4-706 (1991 Supp.”
Tenn. Code Ann. § 67-4-704(a): 1 case
NAJO Equip. Leasing, LLC v. Comm'r of Revenue, 477 S.W.3d 763 (Tenn. Ct. App. 2015). “Here, the Department assessed NAJO for taxes on its gross receipts pursuant to Tennessee Code Annotated Section 67-4-704(a) and Section 67-4-708(2)(A) and (F).”
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