La. Admin. Code tit. 61 § I-4414

Current through Register Vol. 50, No. 5, May 20, 2024

Section 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.

La. Admin. Code tit. 61, § I-4414

Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:305.16.