45 IAC 2.2-4-31

45 IAC 2.2-4-31 Cable TV service; exclusion

Last amended: 1982Year: 2027Length: 51 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 2.2-4-31

Sec. 31. In general, all charges billed to the user of cable television service are subject to sales tax. This regulation [this section] excludes only charges billed to the consumer for the provision, installation, construction, servicing or removal of tangible personal property used in connection with the furnishing of such service.
45 IAC 2.2-4-31: 45 IAC 2.2-4-31 Cable TV service; exclusion | Justis AI