# Tenn. Code Ann. § 67-6-201: Taxable privilege declared > Tennessee · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-201 ## Section - **Citation:** Tenn. Code Ann. § 67-6-201 - **Heading:** Taxable privilege declared - **Jurisdiction:** Tennessee - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** TN Code / Title 67 / Chapter 6 / Section 67-6-201 ## Text It is declared to be the legislative intent that every person is exercising a taxable privilege who: (1) Engages in the business of selling tangible personal property at retail in this state; (2) 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; (3) Is the recipient of any of the things or services taxable under this chapter; (4) Rents or furnishes any of the things or services taxable under this chapter; (5) Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter; (6) Leases or rents such property, either as lessor or lessee, within this state; (7) Charges admission, dues or fees taxable under this chapter; (8) Sells space under this chapter; (9) Charges a fee for subscription to, access to or use of television services provided by a video programming service provider; (10) Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or (11) Acts as a marketplace facilitator as defined in § 67-6-102 . Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2020 Tenn. Acts, ch. 646, Secs.s7, s7 eff. 10/1/2020. 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, §§ 1, 3; 2013 , ch. 480, § 1; 2017, ch. 273, § 3. It is declared to be the legislative intent that every person is exercising a taxable privilege who: (1) Engages in the business of selling tangible personal property at retail in this state; (2) 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; (3) Is the recipient of any of the things or services taxable under this chapter; (4) Rents or furnishes any of the things or services taxable under this chapter; (5) Stores for use or consumption in this state any item or article of tangible personal property as defined in this chapter; (6) Leases or rents such property, either as lessor or lessee, within this state; (7) Charges admission, dues or fees taxable under this chapter; (8) Sells space under this chapter; (9) Charges a fee for subscription to, access to or use of television services provided by a video programming service provider; (10) Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or lessee, within this state; (7) Charges admission, dues or fees taxable under this chapter; (8) Sells space under this chapter; (9) Charges a fee for subscription to, access to or use of television services provided by a video programming service provider; (10) Charges a fee for subscription to, access to or use of television services delivered by a provider of direct-to-home satellite service; or (11) Acts as a marketplace facilitator as defined in § 67-6-102 . Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021. Amended by 2020 Tenn. Acts, ch. 646, Secs.s7, s7 eff. 10/1/2020. 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, §§ 1, 3; 2013 , ch. 480, § 1; 2017, ch. 273, § 3. ## Nearby sections - [Tenn. Code Ann. § 67-6-101 Short title - Nature of tax](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-101.md) - [Tenn. Code Ann. § 67-6-102 Chapter definitions - Definitions applicable for taxation of charges for mobile telecommunications services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-102.md) - [Tenn. Code Ann. § 67-6-103 Deposit and allocation of receipts - Transportation equity trust fund - Other special allocations](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-103.md) - [Tenn. Code Ann. § 67-6-104 Apportionment of sales and use tax revenue to commercial development districts in rural, economically distressed counties](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-104.md) - [Tenn. Code Ann. § 67-6-105 Event Tourism Act](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-105.md) - [Tenn. Code Ann. § 67-6-106 Sales and use taxes collected on electronic nicotine delivery devices](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-106.md) - [Tenn. Code Ann. § 67-6-201 Taxable privilege declared](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-201.md) - [Tenn. Code Ann. § 67-6-202 Property sold at retail](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-202.md) - [Tenn. Code Ann. § 67-6-203 Property used, consumed, distributed or stored](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-203.md) - [Tenn. Code Ann. § 67-6-204 Lease or rental of property](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-204.md) - [Tenn. Code Ann. § 67-6-205 Services](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-205.md) - [Tenn. Code Ann. § 67-6-206 Industrial machinery and raw materials - Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-206.md) - [Tenn. Code Ann. § 67-6-207 Property sold to farmer or nurseryman](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-207.md) - [Tenn. Code Ann. § 67-6-208 Warranty or service contract covering repair or maintenance of tangible personal property - Computer software maintenance contracts](https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-208.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T67_C6_S67-6-201. Check the current official text before relying on it. Not legal advice.