67-4-2402 - Tax on satellite television service. [Effective July 1, 2011.]
67-4-2402. Tax on satellite television service. [Effective July 1, 2011.]
(a) There is levied a privilege tax of eight and one-quarter percent (8.25%) of the gross charge for services provided by a direct-to-home satellite service provider, when the services are delivered to the subscriber at a location in this state.
(b) The tax collected under this section shall be deposited to the state general fund.
[Acts 2003, ch. 357, § 76; 2004, ch. 959, §§ 45, 68; 2005, ch. 311, §§ 1, 2; 2007, ch. 602, §§ 51, 130; 2009, ch. 530, § 35.]