Okla. Admin. Code § 710:65-13-191
Current through Vol. 42, No. 4, November 1, 2024
Section 710:65-13-191 - Definition of radio and television broadcasting for purposes of sales tax exemption(a)Definition. By virtue of the judgment entered by the Supreme Court of Oklahoma in the case of Oklahoma Association of Broadcasters v. Oklahoma Tax Commission , No. 61 O.B.A.J.850 (Apr. 7, 1990), television and radio broadcasters are provided an exemption from the payment of sales tax on machinery and equipment that is used directly in the manufacturing process; machinery and equipment that is necessary for the proper production of a broadcast signal; or machinery and equipment which would cause broadcasting to cease if it failed to operate. For purposes of this Section, "properproduction " shall include, but not be limited to, machinery and equipment required by F.C.C. rules and regulations. This exemption begins with either the equipment used in producing the live programming or the electronic equipment directly behind the satellite receiving dish (antenna) and ends with transmission of the broadcast signal from the end of the broadcast antenna system.(b)Examples. The following list, although not all inclusive, contains examples of items which, if used directly in the manufacturing process, qualify for exemption hereunder: (1) Tapes, recordings and film(2) Tape editing equipment(3) Film processing, editing and preview equipment(4) Film Cameras and projectors(5) T.V. cameras and associated equipment(7) Turntables and playback equipment(8) Broadcast tape recorder systems, compact disks, audio cartridge decks, R-dated(9) Audio tape recorders, edit controllers, mixers(10) Routing/switching equipment(11) Automated assembly system(12) Audio and video cartridge machines(13) Monitor and switching equipment(14) Computer and weather graphic equipment(15) Studio consoles and production interconnecting amplifiers(17) Character generators, animation devises and frame synchronizers(18) Digital audio and video effect equipment (paint box)(19) Optical laser (video) equipment(20) Electronic film production equipment(21) Processing amplifiers(23) Telephone lines/service between remote broadcast and permanent studio and/or for broadcast(24) Main and auxiliary transmitters(25) Transmitter cooling system, control console and power switching equipment(26) Transmitter automation and emergency equipment(27) Transmitter remote control equipment(28) Antennas and supporting towers(29) Satellite receiving and sending equipment, excluding satellite dishes(30) Radio ground systems(32) Transmission lines and line pressurizing equipment(33) Modulation, frequency and phase monitors(34) Radio limiting amplifiers(35) Bridging and distribution amplifiers(36) Phase correcting equipment(37) Visual and aural monitoring equipment(38) Stereo generators and monitoring equipment in transmission area(39) Production lighting systems(40) Studio lighting boards and fixtures(41) Racks and cabinets to house exempt equipment(42) Two-way radio used for broadcast(43) Mobile and cellular telephones used for broadcast(44) Exempt production equipment contained in vehicles(45) Replacement parts for exempt equipment(c)Predominant use test. In cases where an item has multiple uses, the taxability or exemption will be determined by the item's predominant use.Okla. Admin. Code § 710:65-13-191
Amended at 11 Ok Reg 3521, eff 6-26-94; Amended at 19 Ok Reg 1859, eff 6-13-02