TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622S.  Radio and television broadcasting equipment. There are exempted from the taxes imposed by this chapter receipts from the sale, storage, use or other consumption in this state of tangible personal property directly used and consumed in the production and broadcasting of radio and television programs when the purchase, storage, use or other consumption is by a business or segment of a business which is primarily devoted to such production and broadcasting, provided, that the use or consumption of such tangible personal property is necessary or essential to the performance of such operation. This exemption does not include machinery, equipment, materials and supplies used in a manner that is incidental to the production and broadcasting operation, such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than actual production and broadcasting operations such as office equipment and supplies, equipment and supplies used in selling and distributing activities, in research, or in transportation activities; nor shall this exemption include motor vehicles or aircraft, without regard to the use to which such motor vehicles or aircraft are put.

History:

[63-3622S, added 1984, ch. 239, sec. 20, p. 582; am. 1987, ch. 326, sec. 4, p. 684; am. 1999, ch. 42, sec. 10, p. 97; am. 2016, ch. 9, sec. 1, p. 8.]