Amends TCA Title 67.
Tennessee HB2493 amends Title 67 of the Tennessee Code Annotated to apply sales and use tax to advertising services purchased by or on behalf of business entities with annual revenues of $100 million or more. This bill specifically targets large businesses, imposing a tax on their advertising expenditures. Key provisions include the establishment of a revenue threshold that determines the applicability of the tax to advertising services.
Tennessee HB2493 amends Title 67 of the Tennessee Code Annotated to apply sales and use tax to advertising services purchased by or on behalf of business entities with annual revenues of $100 million or more. This bill specifically targets large businesses, imposing a tax on their advertising expenditures. Key provisions include the establishment of a revenue threshold that determines the applicability of the tax to advertising services.
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