Section I-4414 - Cable Television Installation and Repair (Louisiana Code of Regulations)

§ 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.

(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.

Disclaimer: Lawrina makes great effort to keep legal information accurate and updated. However, we cannot guarantee that Section I-4414 Cable Television Installation and Repair is an exact copy of the official text as updates may have been made. Please check the accuracy of the information provided against the official resources.

We use Cookies to make Your experience on the Portal greater. To learn more about Cookies we use, please read Our Cookie Policy. Do you allow us to use Cookie?
Learn more Accept Cookies