Tennessee Live Music Support Act imposes a 5% surcharge on secondary ticket sales for live music events.
The Tennessee Live Music Support Act imposes a 5% surcharge on the sales price of all tickets sold at retail through the secondary ticketing market for live music and performance events occurring within the state. This surcharge, known as the live music support, is due and payable monthly on the first day of each month. Third-party ticket resellers must transmit returns showing gross sales to the Department of Revenue by the twentieth day of each month. The funds collected will be deposited into the live music and performance venue fund, less any costs for administration and enforcement.
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