Television and Telecommunications Tax

Sales tax is levied on cable, wireless cable, broad band television programming, direct-to-home satellite services, and the provision of intrastate, interstate, or international telecommunication services. Television and telecommunications service providers must file the television and telecommunications sales and use tax return instead of the sales and use tax return filed by other taxpayers. (See the forms in the Related Links below.) There are also different tax rates that apply to the provision of television and telecommunication services.

Tax Rates

Cable and Wireless Cable:

  • State tax – $0.00 - $15 – exempt, $15.01 - $27.50 – 8.25%, $27.51 and up - 7%
  • Local tax – $0.00 - $27.50 – no local tax, $27.51 and up – use applicable local rates

Direct-to-Home Satellite:

  • State tax – 8.25%
  • No local tax

Interstate/International Telecommunications:

  • Sold to Business – State tax - 7.5%, no local tax
  • Sold to Residence – State tax - 7%, Local tax 1.5%

Intrastate Telecommunications:

  • State tax – 7%
  • Local tax – 2.5%