Tax Type
Retail Sales and Use Tax
Description
Broadcasting equipment; Public versus restricted dissemination
Topic
Exemptions
Taxability of Persons and Transactions
Date Issued
12-16-1988
December 16, 1988
Re: Request for Ruling: Sales and Use Tax
Dear*****************
This will refer to your letters of November 19, 1986 and June 8, 1987, your meeting of July 26, 1988 with the staff of the Tax Policy Division, and the additional information you submitted on August 31, 1988, in connection with this matter.
Based upon the most recent information submitted, I conclude that your client is entitled to the exemption provided in §58.1-608(12) of the Code of Virginia. The exemption will apply in this case to your client's broadcasting equipment (including dish antennae) r parts, and accessories used to disseminate television signals directly to the public.
The exemption does not apply, however, to the extent that equipment, parts, etc., are used to disseminate television signals that are not available to or intended for reception by the general public. Such signals include:
-
- _ those that are scrambled, and
_ programming for which a cable subscriber would pay a fee, whether or not the signal is scrambled.
- _ those that are scrambled, and
Please contact the department if you have any questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner