Tenn. Comp. R. & Regs. 1320-04-05-.40 - RADIO AND TELEVISION STATIONS

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(1) Persons operating radio and television stations under authority of a certificate from the Federal Communications Commission are not liable for the Business Tax.

(2) Persons who operate cable television services are subject to the tax.

Notes

Tenn. Comp. R. & Regs. 1320-04-05-.40

Original rule certified June 7, 1974. Amendment filed March 18, 1983; effective June 15. 1983.

Authority: T.C.A. §§ 67-1-102 and 67-4-703.

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