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 710:65-13-192 - Definition of cablecasting machinery and equipment for purposes of sales tax exemption

Current through Vol. 41, No. 20, July 1, 2024
(a) As used in
				  subsection (9) of Section
				  1359
				  of Title 68 of the Oklahoma Statutes,
"machinery and equipment"
used directly in the manufacturing process of cablecasting and which is
				  necessary for the proper production of a cablecast signal or
"machinery
				  and equipment"
the operation failure of which would cause cablecasting
				  to cease means:
(1) AML transmit
				  monitors
(2) AML transmitters and
				  Klystron power supplies
(3) AML
				  receivers
(4) Animation
				  devices
(5) Antenna support
				  towers
(6) Antennas
(7) Audio compressors
(8) Audio mixer
(9) Audio generator
(10) Audio amplifiers
(11) Audio cart decks
(12) Audio tape recorders
(13) Audio and video patch panels
(14) Audio monitors
(15) Audio-visual frequency modulation
				  demodulators
(16) Audio-visual
				  switchers
(17) Audio-visual
				  router
(18) Audio-visual frequency
				  modulation modulators
(19)
				  Audio-video demodulators
(20)
				  Audio-video cart machines
(21)
				  Audio-video FM demodulators
(22)
				  Audio-video FM modulators
(23)
				  Audio-video patch panels
(24)
				  Audio-video distribution amplifiers
(25) Automated assembly system
(26) Automatic VCR commercial insertion
				  system
(27) Back-up power
				  supply
(28) Broadcast tape
				  recorders
(29) Cable advertisement
				  insertion video switching equipment
(30) Cable advertisement insertion DTMF tone
				  decoders
(31) Cable advertisement
				  insertion switches
(32) Cable
				  advertisement insertion video cassette recorders
(33) Character generators
(34) Compact discs
(35) Computer graphic equipment
(36) Computer
(37) Computerized character
				  generator
(38) Cooling system for
				  manufacturing equipment
(39) DAT
				  decks
(40) Digital audio/video
				  effect equipment and paint boxes
(41) Distribution amplifiers
(42) Edit controllers
(43) Editing control unit
(44) Emergency audio override
				  system
(45) Equipment storage
				  devices
(46) Equipment cables and
				  connectors (cable trays and building attachments excluded)
(47) Film editing and preview
				  equipment
(48) Film
(49) Film projectors
(50) Film cameras
(51) FM stereo transmission
				  equipment
(52) Frame
				  synchronizers
(53) Frequency
				  monitors
(54) Frequency
				  scopes
(55) Frequency modulation
				  receiver
(56) Frequency modulation
				  transmitters
(57) Frequency
				  monitors
(58) Head-end extension
				  amplifiers
(59) Insertion system
				  and software
(60) Level matching
				  interface
(61)
				  Microphones
(62) Microwave receiver
				  monitoring systems
(63) Microwave
				  receiver cooling systems
(64)
				  Mixers
(65) Mobile and cellular
				  phones used for broadcast
(66)
				  Monitor/switching equipment
(67)
				  MTS stereo encoders
(68) Dedicated
				  phone lines between remote and studio site
(69) Positive traps
(70) Positive notch filters
(71) Power switching equipment
(72) Power conditioning equipment
(73) Electronic printer, used to manufacture
				  cable programs
(74) Processing
				  amplifiers
(75) Production
				  equipment contained in mobile units
(76) Production lighting systems
(77) Racks and cabinets to house
				  equipment
(78) Radio ground
				  systems
(79) Recordings
(80) Replacement parts for exempt
				  equipment
(81) RF monitoring
				  equipment
(82) Routing and
				  switching equipment
(83) Satellite
				  descramblers
(84) Satellite
				  receiving and transmitting equipment
(85) Satellite antenna controllers
(86) Satellite receiving equipment
(87) Signal integrity enhancement
				  devices
(88) Signal
				  modulators
(89) Signal
				  generators
(90) Signal strength
				  enhancement devices
(91) Signal
				  scrambling system
(92) Signal
				  processors
(93) Stereo
				  generators
(94) Stereo monitoring
				  and troubleshooting equipment
(95)
				  Studio lighting boards and fixtures
(96) Studio consoles and production
				  interconnecting equipment
(97)
				  Subcarrier demodulators
(98) Tape
				  editing equipment
(99) Telephone
				  lines and equipment between master control unit and headends
(100) Teleprompters
(101) Television monitors
(102) Television cameras and related
				  equipment
(103) Time base
				  corrector
(104) Tower guy
				  lines
(105) Transmission line
				  pressurizing equipment
(106)
				  Transmission lines
(107)
				  Transmitter cooling systems
(108)
				  Tuner/signal switcher
(109)
				  Turntables and playback equipment
(110) VHS video cassette player
(111) Video and synchronous
				  generator
(112) Video cassette
				  tapes
(113) Video cassette
				  players
(114) Video/synchronous
				  generator
(115) Videotape editing
				  equipment
(116)
				  Videotapes
(117) Visual and audio
				  monitoring equipment
(118) VTR
				  control switcher
(119) Weather
				  graphic equipment