Virginia: Satellite Television Programming Equipment is Taxable
- Apr 7, 2014 | Gail Cole
Effective July 1, 2014, separately stated charges for equipment “available for lease or purchase by a provider of satellite television programming to the customer of such programming” will be subject to sales and use tax in Virginia. This is somewhat of a departure for Virginia, which has in the past treated service providers as “the ultimate consumers of equipment that provides satellite television services.”
“Equipment sold to a provider of satellite television programming for subsequent lease or purchase by the customer of such programming shall be deemed a sale for resale.”
Items sold for resale are exempt from sales tax.
Sales and use tax rates are often impacted by changing laws, making it that much more difficult to remain in compliance. Additional information about Virginia Department of Taxation. Be sure to check when the information was last updated by the department.
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