Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-4-31
Cable TV service; exclusion
Official textiac.iga.in.govlast amended
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.
(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-11(b)(010); filed Dec 1,
1982, 10:35 am: 6 IR 25)
Amendment history
(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-11(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 25)
Source: view the official text
Nearby sections (25 sections)
- 2.2-4-19 · Telegraph utilities; utilities furnished to other utility…
- 2.2-4-20 · Private or proprietary activities or business; state, local…
- 2.2-4-21 · Tangible personal property sold for incorporation into real…
- 2.2-4-22 · Procedure when a tax is not paid on construction material…
- 2.2-4-23 · Procedure when tax paid on construction material when…
- 2.2-4-24 · Procedure when construction material not furnished by…
- 2.2-4-25 · Definitions
- 2.2-4-26 · Contractors
- 2.2-4-27 · Tangible personal property; renting and leasing
- 2.2-4-28 · Tangible personal property; sales by persons engaged in…
- 2.2-4-29 · Motion picture film; rental or leasing; exclusion (Repealed)
- 2.2-4-30 · Cable TV service
- 2.2-4-31 · Cable TV service; exclusion
- 2.2-4-32 · Cable TV companies; purchases
- 2.2-4-33 · Auction sales; sales tax
- 2.2-4-34 · Auction sales; exclusion
- 2.2-4-35 · Auction sales; application of exemption
- 2.2-5-1 · Agricultural production; definitions
- 2.2-5-2 · Sales to farmers; feed
- 2.2-5-3 · Sales to farmers; agricultural commodities
- 2.2-5-4 · Farmers and others engaged in agricultural production
- 2.2-5-5 · Raising horses, donkeys and ponies; application for sales tax
- 2.2-5-6 · Direct production of agricultural commodities; sales of…
- 2.2-5-7 · Direct production of grain; sales of agricultural machinery
- 2.2-5-8 · Sales of manufacturing machinery, tools and equipment used in…