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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
12/27/2024

23VAC10-210-3030. Radio and television broadcasting.

A. Generally. The tax does not apply to broadcasting equipment (and parts and accessories to that equipment) and towers used or to be used directly in broadcasting by commercial radio and television companies or concerns which are under the regulation and supervision of the Federal Communications Commission.

B. Broadcasting defined. Broadcasting as used in this section means transmitting and not programming (program preparation). The exemption applies only to broadcasting equipment and accessories to such equipment used directly in disseminating a signal into the air. Equipment and accessories used to create the material to be disseminated are taxable.

Cameras and camera supplies purchased by broadcasting companies and other similar businesses for use by reporters in the field for gathering news do not qualify for exemption, and therefore are subject to tax.

Monthly charges by concerns for furnishing news wire services which also include charges for the teletype machines through which the news stories are received are charges for personal services exempt from tax.

C. Copyright radio or video tapes and films. The tax does not apply to the lease of copyright audio or video tapes and films by licensed radio and television broadcasting stations. See 23VAC10-210-840.

D. Cable television services. The tax does not apply to broadcasting, amplification, transmission, and distribution equipment and parts and accessories thereto and towers purchased for use by cable television systems.

Statutory Authority

§§ 58.1-203 and 58.1-609.6(2) of the Code of Virginia.

Historical Notes

Derived from VR630-10-88; revised January 1, 1979; August 1992; amended, eff. January 1, 1985.

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