Ind. Admin. Code tit. 45, § 2.2-4-31 - Cable Tv Service; Exclusion
Current as of January 1, 1970
45 IAC 2.2-4-31 Cable TV service; exclusion
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 31. In general, all charges billed to the user of cable television service are subject to sales tax. This regulation 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)
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