Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 295.0622


295.0622 Satellite Television Service. A firm provides direct to home satellite services to end users. The customer receives the service through a satellite dish antenna, a set top receiver/decoder and a remote control which are purchased from retailers. Included with the set top receiver/decoder is an "access card" encoded with information to descramble the programming which is purchased. The signal for the programming will be sent by satellite.

The firm does not own or lease the satellite dish antenna, receiver/decoder or remote control. The equipment is the property of the consumer.

The firm's charges to its customers for the customers receiving the satellite signals which the firm transmits are not subject to tax. The firm's transmission of the signals to the customers does not result in the sale or purchase of tangible personal property. 7/7/94.