Subscriber Television Services

No agency filings affecting this section since 2003 (1) Definitions. The following definitions apply to this section.

# (a)

"Subscriber television" refers to all businesses providing television programming to consumers for a fee. It includes, but is not limited to, cable television and satellite television. Subscriber television often transmits to its customers special channels offering a variety of programming such as movies, sporting events, children's entertainment, news and other informational services.

# (b)

"Fee" includes the amount paid by the subscriber to receive the subscription television service. Generally, the fee consists of an amount for installation and a monthly charge for maintenance or service. (2) Business and occupation tax. Persons engaging in the business of subscriber television are subject to the business and occupation tax as follows: (a) Gross income derived from the charge made for installation and the monthly rental or service fee is subject to tax under the classification service and other activities. (See WAC 458-20-224 .) (b) Gross income derived from advertising revenues is subject to tax under the classification radio and television broadcasting. (See WAC 458-20-241 .)

# (c)

No deductions from gross income may be taken for affiliate fees, video service fees, satellite fees, copyright fees, or any other amounts paid to other firms for special programming provided to subscribers. (3) Use tax. Persons engaging in the business of subscriber television are subject to retail sales tax or use tax on all purchases of tangible personal property utilized or required in providing service to subscribers. (See WAC 458-20-178 .) [Statutory Authority: RCW 82.32.300 . WSR 91-05-039, § 458-20-227, filed 2/13/91, effective 3/16/91; WSR 83-08-026 (Order ET 83-1), § 458-20-227, filed 3/30/83; Order ET 70-3, § 458-20-227 (Rule 227), filed 5/29/70, effective 7/1/70.]

Last amended: Statutory Authority: RCW 82.32.300 . WSR 91-05-039, § 458-20-227, filed 2/13/91, effective 3/16/91; WSR 83-08-026 (Order ET 83-1), § 458-20-227, filed 3/30/83; Order ET 70-3, § 458-20-227 (Rule 227), filed 5/29/70, effective 7/1/70.

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