Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 13 - Sales and Use Tax Exemptions
Part 35 - NEWSPAPERS; PERIODICALS; PROGRAMS; MEDIA
Section 710:65-13-192 - Definition of cablecasting machinery and equipment for purposes of sales tax exemption
Universal Citation: OK Admin Code 710:65-13-192
Current through Vol. 42, No. 1, September 16, 2024
(a) As used in subsection (9) of Section 1359 of Title 68 of the Oklahoma Statutes, "machinery and equipment" used directly in the manufacturing process of cablecasting and which is necessary for the proper production of a cablecast signal or "machinery and equipment" the operation failure of which would cause cablecasting to cease means:
(1) AML transmit
monitors
(2) AML transmitters and
Klystron power supplies
(3) AML
receivers
(4) Animation
devices
(5) Antenna support
towers
(6) Antennas
(7) Audio compressors
(8) Audio mixer
(9) Audio generator
(10) Audio amplifiers
(11) Audio cart decks
(12) Audio tape recorders
(13) Audio and video patch panels
(14) Audio monitors
(15) Audio-visual frequency modulation
demodulators
(16) Audio-visual
switchers
(17) Audio-visual
router
(18) Audio-visual frequency
modulation modulators
(19)
Audio-video demodulators
(20)
Audio-video cart machines
(21)
Audio-video FM demodulators
(22)
Audio-video FM modulators
(23)
Audio-video patch panels
(24)
Audio-video distribution amplifiers
(25) Automated assembly system
(26) Automatic VCR commercial insertion
system
(27) Back-up power
supply
(28) Broadcast tape
recorders
(29) Cable advertisement
insertion video switching equipment
(30) Cable advertisement insertion DTMF tone
decoders
(31) Cable advertisement
insertion switches
(32) Cable
advertisement insertion video cassette recorders
(33) Character generators
(34) Compact discs
(35) Computer graphic equipment
(36) Computer
(37) Computerized character
generator
(38) Cooling system for
manufacturing equipment
(39) DAT
decks
(40) Digital audio/video
effect equipment and paint boxes
(41) Distribution amplifiers
(42) Edit controllers
(43) Editing control unit
(44) Emergency audio override
system
(45) Equipment storage
devices
(46) Equipment cables and
connectors (cable trays and building attachments excluded)
(47) Film editing and preview
equipment
(48) Film
(49) Film projectors
(50) Film cameras
(51) FM stereo transmission
equipment
(52) Frame
synchronizers
(53) Frequency
monitors
(54) Frequency
scopes
(55) Frequency modulation
receiver
(56) Frequency modulation
transmitters
(57) Frequency
monitors
(58) Head-end extension
amplifiers
(59) Insertion system
and software
(60) Level matching
interface
(61)
Microphones
(62) Microwave receiver
monitoring systems
(63) Microwave
receiver cooling systems
(64)
Mixers
(65) Mobile and cellular
phones used for broadcast
(66)
Monitor/switching equipment
(67)
MTS stereo encoders
(68) Dedicated
phone lines between remote and studio site
(69) Positive traps
(70) Positive notch filters
(71) Power switching equipment
(72) Power conditioning equipment
(73) Electronic printer, used to manufacture
cable programs
(74) Processing
amplifiers
(75) Production
equipment contained in mobile units
(76) Production lighting systems
(77) Racks and cabinets to house
equipment
(78) Radio ground
systems
(79) Recordings
(80) Replacement parts for exempt
equipment
(81) RF monitoring
equipment
(82) Routing and
switching equipment
(83) Satellite
descramblers
(84) Satellite
receiving and transmitting equipment
(85) Satellite antenna controllers
(86) Satellite receiving equipment
(87) Signal integrity enhancement
devices
(88) Signal
modulators
(89) Signal
generators
(90) Signal strength
enhancement devices
(91) Signal
scrambling system
(92) Signal
processors
(93) Stereo
generators
(94) Stereo monitoring
and troubleshooting equipment
(95)
Studio lighting boards and fixtures
(96) Studio consoles and production
interconnecting equipment
(97)
Subcarrier demodulators
(98) Tape
editing equipment
(99) Telephone
lines and equipment between master control unit and headends
(100) Teleprompters
(101) Television monitors
(102) Television cameras and related
equipment
(103) Time base
corrector
(104) Tower guy
lines
(105) Transmission line
pressurizing equipment
(106)
Transmission lines
(107)
Transmitter cooling systems
(108)
Tuner/signal switcher
(109)
Turntables and playback equipment
(110) VHS video cassette player
(111) Video and synchronous
generator
(112) Video cassette
tapes
(113) Video cassette
players
(114) Video/synchronous
generator
(115) Videotape editing
equipment
(116)
Videotapes
(117) Visual and audio
monitoring equipment
(118) VTR
control switcher
(119) Weather
graphic equipment
(b) For purposes of this rule, the term "cable advertisement insertion " shall be deemed to be included within the term "local programming" as used in subsection (9) of Section 1359 of Title 68 of the Oklahoma Statutes.
(c) The items enumerated in subsection (a) shall be considered illustrative and not exhaustive.
Amended at 25 Ok Reg 2070, eff 7-1-08
Disclaimer: These regulations may not be the most recent version. Oklahoma 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.
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