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Television and Telecommunications

Sales tax is levied on cable, wireless cable, broad band television programming, direct-to-home satellite services, and the provision of intrastate, interstate, or international telecommunication services. 

Television and telecommunications service providers must file the television and telecommunications sales and use tax return instead of the sales and use tax return filed by other taxpayers. This return can be filed and paid through the Tennessee Taxpayer Access Point (TNTAP).

There are also different tax rates that apply to the provision of television and telecommunication services.