Tax Type
Retail Sales and Use Tax
Description
Cable television companies; Purchases of remote controls
Topic
Taxability of Persons and Transactions
Date Issued
01-18-1991
January 18, 1991
Re: Request for Ruling: Sales and Use Tax
Dear**************
This will reply to your letter of December 6, 1990 in which you request a ruling on the applicability of the sales and use tax to handheld remote control television channel changers when purchased by cable television companies.
Please find attached P.D. 88-230 (July 29, 1988) issued by the department which relates to this issue. I trust this responds to your question, but please contact the department if we can be of further assistance to you.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner