AMENDMENT. 410 S.E.2D AT 656.
IT IS, THEREFORE, THE OPINION OF THE UNDERSIGNED ATTORNEY THAT:
1. SUBSCRIBERS TO CABLE TELEVISION AND ANTENNAVISION SERVICES ARE NOT SUBJECT TO STATE SALES TAXES;
2. OTHER STATE TAXES, INCLUDING INCOME TAXES, FRANCHISE TAXES, AND USE TAXES ARE APPLICABLE TO CABLE TELEVISION AND ANTENNAVISION COMPANIES;
3. A MUNICIPALITY MAY IMPOSE A SALES TAX UPON CABLE TELEVISION AND ANTENNAVISION SERVICES; HOWEVER, IN ORDER TO BE CONSTITUTIONAL, SUCH A TAX MUST NOT THREATEN TO SUPPRESS THE EXPRESSION OF PARTICULAR IDEAS AND VIEWPOINTS;
4. A FRANCHISE AGREEMENT MAY INCLUDE A PROVISION STATING THAT THE FRANCHISE WILL BE SUBJECT TO FUTURE FEDERAL OR STATE LEGISLATION.
(RABINDRANATH RAMANA)