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Home > Tax Rulings > Television and Telecommunications Tax

Television and Telecommunications Tax

The rulings provided here have been redacted and are for informational purposes only. These rulings are made in response to specific presentations of facts and are not intended necessarily as statements of Department policy.  Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling.

To learn more about letter or revenue rulings, click here.

95-29 TELECOMMUNICATIONS--CELLULAR PHONES (PDF) - July 1995
96-09 TELECOMMUNICATIONS--INTERNET (PDF) - March 1996
96-13 TELECOMMUNICATIONS--INTERNET (PDF) - March 1996
95-18 TELECOMMUNICATIONS--PAGING (PDF) - June 1995
96-18 TELECOMMUNICATIONS--PAGING (PDF) - June 1996
97-36 TELECOMMUNICATIONS--SATELLITE PROGRAMMING (PDF) - August 1997
95-37 TELECOMMUNICATIONS--SATELLITE T.V. (PDF) - November 1995