Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-9 - Sales and Use Tax
Section 5703-9-18 - Definition of subscriber for satellite broadcasting service
Universal Citation: OH Admin Code 5703-9-18
Current through all regulations passed and filed through September 16, 2024
"Subscriber" as used in division (VV) of section 5739.01 of the Revised Code includes both residential and business customers. "Subscriber" does not include an AM or FM radio or television broadcast station, a cable television system, or a telecommunications or mobile telecommunications service provider.
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
