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BTLG Table of Contents > Sales and Use Tax Annotations > S > 515.0000 Service Enterprises Generally > Annotation 515.0940

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S

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515.0000 Service Enterprises Generally—Regulation 1501

Annotation 515.0940

(e) Miscellaneous Activities

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515.0940 Community Antenna. A one-time fee charged to subscribers for installing an antenna, title remaining in the installer, and a monthly fee charged for providing signals, are nontaxable. 8/23/66.