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Virginia: Satellite Television Programming Equipment is Taxable


 Equipment sold and leased by satellite programming providers will be subject to Virginia sales tax, July 2014.

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.”

Senate Bill 100, which was signed into law by Governor Terry McAuliffe (D) on March 27, 2014, also stipulates the following:

“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.

Spend lots of time tracking down sales tax rate, rule and regulation changes, or learn how an automated sales tax solution facilitates sales and use tax compliance.

photo credit: Daniel Y. Go via photopin cc


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.