Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.1303

(e) MISCELLANEOUS ACTIVITIES

515.1303 Satellite Television Services. The providing of satellite television services is not subject to sales or use tax. Tax may apply to the sale or use of the equipment used in furnishing such services. 11/15/94.