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Television & Telecommunications Tax

Taxes at a Glance

Sales tax is levied on communications by electric or electronic transmission of impulses and includes transmission by or through any media, such as wires, cables, microwaves, radio waves, light waves or any combination of those or similar media.

Due Dates:

Monthly, Quarterly, Yearly (based on qualifications) - 20th day of the month following the end of the reporting period.

Tax Rates:

Cable and Wireless Cable:
State tax - $0.00 - $15 - exempt, $15.01 - $27.50 - 8.25%, No local tax on $0.00 - $27.50
State tax - $27.51 and up - 7%
Local tax - on $27.51 and up use applicable local rates - see local tax chart; DBS - 8.25% state rate and no local

Interstate Telecommunications:
Interstate Sold to Business - State tax 7.5%, no local tax
Interstate Sold to Residence - State tax 7%, Local tax 1.5%

Intrastate Telecommunications:
Sold to Business or Residence - State tax 7%, Local tax 2.5%

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