Tenn. Code Ann. § 67-4-2401: Tax on video programming service. [Effective on July 1, 2021.]

(a) There is levied a privilege tax of nine percent (9%) of the gross charge for providing video programming services as defined in § 67-6-102, when the services are delivered to the subscriber at a location in this state.

(b) The tax shall not apply to the first fifteen dollars ($15.00) of the gross charges for the video programming services.

(c) The tax collected under this section shall be distributed as follows:

(1) Eighty-two percent (82%) shall be deposited to the state general fund; and

(2) The remaining eighteen percent (18%) shall be distributed to incorporated municipalities in the proportion that the population of each bears to the aggregate population of the state and to counties in the proportion the population of unincorporated areas of the county bears to the aggregate population of the state, according to the most recent federal census and other census authorized by law.