La. Admin. Code tit. 61, § I-4414 - Cable Television Installation and Repair
A.R.S.
47:305.16 provides an exemption for sales and
use taxes imposed by the state or by any political subdivision thereof on
necessary fees incurred in connection with the installation and service of
cable television. Such exemption shall not apply to purchases made by any cable
television system, but shall apply only to funds collected from the subscriber
for regular service, installation and repairs.
B. Contractors and sub-contractors engaged in
the business of installing and servicing the cable television system, whether
on a lump-sum or a cost-plus basis, are deemed to be purchasers and consumers
of the materials used by them. Vendors of such materials are required to
collect the sales tax thereon and to remit same to the appropriate taxing
authority.
C. Charges for repairs
to television sets or other tangible personal property that is not considered a
part of the cable television system are taxable as sales of services.
Notes
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