Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.0940 Community Antenna. A one-time fee charged to subscribers for installing an antenna, title remaining in the installer, and a monthly fee charged for providing signals, are nontaxable. 8/23/66.