Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0018.930

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0018.930 Television Decoding Devices. A television broadcaster makes a charge to subscribers for the programs which it broadcasts. The programs are broadcast in scrambled form. The subscriber receives a decoding device. A charge is made for rental of the decoder and a separate charge is made for providing the programming. Tax applies to the receipts from the rentals of the decoders unless the broadcaster purchases them tax-paid. Tax does not apply to the charge for providing programs or to security deposits on the decoder. 11/26/80.