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 710:65-13-191 - Definition of radio and television broadcasting for purposes of sales tax exemption

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definition.
By virtue of the judgment entered by the Supreme Court
				  of Oklahoma in the case of
Oklahoma Association of Broadcasters v.
				  Oklahoma Tax Commission
, No. 61 O.B.A.J.850 (Apr. 7, 1990), television
				  and radio broadcasters are provided an exemption from the payment of sales tax
				  on machinery and equipment that is used directly in the manufacturing process;
				  machinery and equipment that is necessary for the proper production of a
				  broadcast signal; or machinery and equipment which would cause broadcasting to
				  cease if it failed to operate. For purposes of this Section,
				  "
properproduction
" shall include, but not be limited to,
				  machinery and equipment required by F.C.C. rules and regulations. This
				  exemption begins with either the equipment used in producing the live
				  programming or the electronic equipment directly behind the satellite receiving
				  dish (antenna) and ends with transmission of the broadcast signal from the end
				  of the broadcast antenna system.
(b)
Examples.
The following
				  list, although not all inclusive, contains examples of items which, if used
				  directly in the manufacturing process, qualify for exemption hereunder:
(1) Tapes, recordings and film
(2) Tape editing equipment
(3) Film processing, editing and preview
				  equipment
(4) Film Cameras and
				  projectors
(5) T.V. cameras and
				  associated equipment
(6)
				  Microphones
(7) Turntables and
				  playback equipment
(8) Broadcast
				  tape recorder systems, compact disks, audio cartridge decks, R-dated
(9) Audio tape recorders, edit controllers,
				  mixers
(10) Routing/switching
				  equipment
(11) Automated assembly
				  system
(12) Audio and video
				  cartridge machines
(13) Monitor and
				  switching equipment
(14) Computer
				  and weather graphic equipment
(15)
				  Studio consoles and production interconnecting amplifiers
(16) Teleprompters
(17) Character generators, animation devises
				  and frame synchronizers
(18)
				  Digital audio and video effect equipment (paint box)
(19) Optical laser (video)
				  equipment
(20) Electronic film
				  production equipment
(21)
				  Processing amplifiers
(22) EQ
				  amplifiers
(23) Telephone
				  lines/service between remote broadcast and permanent studio and/or for
				  broadcast
(24) Main and auxiliary
				  transmitters
(25) Transmitter
				  cooling system, control console and power switching equipment
(26) Transmitter automation and emergency
				  equipment
(27) Transmitter remote
				  control equipment
(28) Antennas and
				  supporting towers
(29) Satellite
				  receiving and sending equipment, excluding satellite dishes
(30) Radio ground systems
(31) Tower guy lines
(32) Transmission lines and line pressurizing
				  equipment
(33) Modulation,
				  frequency and phase monitors
(34)
				  Radio limiting amplifiers
(35)
				  Bridging and distribution amplifiers
(36) Phase correcting equipment
(37) Visual and aural monitoring
				  equipment
(38) Stereo generators
				  and monitoring equipment in transmission area
(39) Production lighting systems
(40) Studio lighting boards and
				  fixtures
(41) Racks and cabinets to
				  house exempt equipment
(42) Two-way
				  radio used for broadcast
(43)
				  Mobile and cellular telephones used for broadcast
(44) Exempt production equipment contained in
				  vehicles
(45) Replacement parts for
				  exempt equipment