Tenn. Code Ann. § 67-4-704: 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

(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.