Are cable TV charges like basic cable, pay-per-view, converter box rentals, and installation or repair labor taxed under Utah's Multi-Channel Video/Audio Service Tax, the sales tax, both, or neither?
Apply this to your situation
This page answers the general question as of 2012. Ezel answers yours, under current Utah tax law, with citations.
Plain-English summary
A tax research and software company asked the Utah State Tax Commission to sort fourteen separately-stated cable TV bill line items into the right tax bucket, because Utah taxes cable providers under two different regimes that don't overlap the way people might expect: the state sales tax, and a separate 6.25% Multi-Channel Video or Audio Service Tax (§ 59-26-103) that applies specifically to programming content.
The Commission sorted the charges into three groups:
- Programming content — Multi-Channel Video/Audio Service Tax ONLY, not sales tax: basic cable, expanded basic, premium channels, video-on-demand, pay-per-view, pay-per-view boxing/wrestling, and DVR recording service. These count as "multi-channel video or audio service" under § 59-26-102(3) and get taxed at 6.25% under § 59-26-103 — but they're NOT subject to sales tax, because Utah's sales-tax definition of "telecommunications service" (§ 59-12-102(118)) specifically excludes radio and television audio/video programming services. The Commission also ruled that connect and disconnect fees (setup fees, fees for reconnecting after nonpayment) ride along with this same tax treatment, reasoning by analogy to how Utah already treats similar fees for telecom service.
- Equipment rentals and sales — sales tax ONLY, not the video tax: converter box rental, remote control rental, HD converter box rental, and incidental sales of other equipment. These are rentals or sales of tangible personal property under § 59-12-103(1)(a)/(k) — a different tax base entirely from "service," so the video tax doesn't reach them.
- Labor charges — a split test: separately-stated installation labor isn't taxed by either regime (it's excluded from the sales-tax "purchase price" definition when separately stated, and it isn't a video/audio service). Separately-stated repair labor isn't taxed by either regime if it repairs something permanently attached to real property (like in-wall wiring) — but IS subject to sales tax (not the video tax) if it repairs ordinary equipment like the converter box, remote, or DVR unit.
What this means for you
Cable and satellite TV providers
Don't assume "cable is cable" for tax purposes — how you bill matters. Programming packages and add-on content services belong under the 6.25% Multi-Channel Video/Audio Service Tax and stay OUT of your sales tax base. Equipment charges (box and remote rentals, incidental equipment sales) belong under ordinary sales tax and stay OUT of the video tax base. Mixing these into a single undifferentiated line item risks taxing the wrong base (or both).
Billing systems and tax-compliance software companies
This ruling is a ready-made mapping table (see the ruling's own Table I) for coding cable service line items to the correct Utah tax category — useful as a template even though it binds only the requesting company's clients.
Accountants and tax professionals
The core legal mechanism is that Utah's sales-tax "telecommunications service" definition (§ 59-12-102(118)(c)(ix)) affirmatively carves out radio/TV audio-video programming services — so those services fall to the video tax instead of sales tax, rather than being double-taxed or untaxed. Repair labor tracks the general TPP-repair rule (§ 59-12-102(93)): repairs of property permanently attached to real property are excluded from taxable "repairs," while repairs of ordinary movable equipment are taxable if separately stated.
Common questions
Q: Is basic cable subject to Utah sales tax?
A: No. Basic cable and similar programming charges are subject only to the 6.25% Multi-Channel Video or Audio Service Tax, not sales tax, because programming services are excluded from the sales-tax telecommunications definition.
Q: Is renting a cable box or remote taxed the same way as programming?
A: No. Equipment rentals (converter box, remote, HD box) are taxed under ordinary Utah sales tax as a rental of tangible personal property — not under the video/audio service tax.
Q: Are installation and repair charges taxable?
A: Separately-stated installation labor is untaxed by either tax. Separately-stated repair labor is untaxed by either tax only if the repaired item is permanently attached to real property (like household wiring); repairing equipment like a converter box or DVR unit is subject to ordinary sales tax.
Q: Does this ruling apply to my cable business?
A: Not automatically — it's a private letter ruling binding only on the Commission for the taxpayer and facts described, though other taxpayers may cite it for persuasive weight if their facts are similar. Consult a Utah tax professional about your own billing structure.
Citations and references
Statutes:
- Utah Code Ann. § 59-26-103 (imposition of the Multi-Channel Video or Audio Service Tax)
- Utah Code Ann. § 59-26-102(3) (multi-channel video or audio service provider defined)
- Utah Code Ann. § 59-12-103(1) (imposition of Utah sales and use tax)
- Utah Code Ann. § 59-12-102(118) (telecommunications service; excludes radio/TV programming)
- Utah Code Ann. § 59-12-102(93) (repairs or renovations of tangible personal property)
- Utah Code Ann. § 59-12-102(87) (purchase price / installation charge exclusion)
Source
- Landing page: https://tax.utah.gov/commission/rulings/
- Original PDF: https://files.tax.utah.gov/tax/commission/ruling/11-005.pdf
Original ruling text
FINAL PRIVATE LETTER RULING
REQUEST LETTER
11-005
From:
To:
Date: 8/15/2011 12:28 PM
Subject: Question Concerning Multi-Channel Audio and Video Service Tax
Attachments: UT - Cable Services.pdf
Hi NAME 1,
Thank you for returning my phone call concerning the cable services that are included in the
Multi-Channel Audio and Video Service Tax.
I work for COMPANY NAME 1 which is a tax research and software company. We are
trying to update our tax information for our customers so that they may tax their customers
correctly.
Please see the attached list of cable charges that are in question. Can you please let me
know which cable charges should be taxed for the Multi-Channel Audio and Video Service
tax? These charges are listed separately on the customers' invoices. We feel that charges
1 through #6 on the attached list should be taxed. We are not sure if # 11 called "Digital
Video Recorder Service" should also be taxed. Please let me know which charges on the
attached list should be taxed by replying to this e-mail.
As you told me in our phone conversation, this information is not available on the Utah
website.
Thank you in advance for your help!
Lisa
NAME 2
TITLE
COMPANY NAME 1
ADDRESS 1
CITY, STATE ZIP CODE 1
PHONE NUMBER
FAX NUMBER
E-MAIL 1
WEB ADDRESS
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COMPANY NAME 1 Tax Codes Handbook
Chapter1. Category/Service Codes ● Category 20: Cable Services
Category 20: Cable Services
Cable services are services that are associated with the provision of cable television.
Category 20 includes the following services:
Number Service Description
1 Basic Cable The charge for a basic cable service plan. This plan usually
consists of local network stations, local public access stations,
and government channels.
2 Basic Cable- A charge to subscribe to additional channels not included in
Expanded the basic plan.
3 Premium Channels A charge to subscribe to premium channels not included in
the basic plan or expanded plan.
4 Video on Demand A charge associated with a cable television service which
allows TV programming to be viewed upon request by a
subscriber at any time.
5 Pay Per View A charge associated with a cable television service which
allows subscribers to view select movies, sporting events, or
other events at a pre-determined time.
6 Pay Per View- A charge associated with a television service which allows
Boxing/Wrestling viewers to select “professional” boxing, mixed martial arts
and/or wrestling events.
7 Converter Box The rental charge for the standard digital converter box.
Rental
8 Remote Control The rental charge for the remote control that operates the
Rental converter boxes.
9 Equipment/ A charge for the incidental sale of miscellaneous tangible
Miscellaneous TPP personal property.
10 High Definition Box The rental charge for the high definition converter box.
Rental
11 Digital Video A charge for a service that allows viewers to record, pause
Recorder Services and rewind live television programs, or to record scheduled
programs.
12 Installation (Labor A charge to initiate cable service. This charge includes the
Only) labor necessary to install telecommunications equipment, if
such labor is separately stated on the bill. This charge does
not include charges for hardware or equipment.
13 Repair (Labor Only) A charge for the labor to repair a line and/or facility used for
cable television connectivity. This charge does not include
parts or equipment charges, and must be separately stated
from such charges.
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RESPONSE LETTER
March 21, 2012
NAME 2
TITLE
COMPANY NAME 1
ADDRESS 1
CITY, STATE ZIP CODE 1
Sent via e-mail
Original to follow in U.S. Mail
RE: Private Letter Ruling Request–Multi-Channel Audio and Video Service Tax Treatment of
Certain Separately Stated Cable Charges
Dear NAME 2:
You have explained that COMPANY NAME 1 is a tax research and software company
that requests a ruling on behalf of its customers who provide cable services. COMPANY NAME
1 asks the Commission to rule on the applicability of the Utah multi-channel audio and video
service tax to the sales of the following thirteen separately-stated cable items:
-
Basic Cable: The charge for a basic cable service plan. This plan usually consists of local
network stations, local public access stations, and government channels. -
Basic Cable-Expanded: A charge to subscribe to additional channels not included in the
basic plan. -
Premium Channels: A charge to subscribe to premium channels not included in the basic
plan or expanded plan. -
Video on Demand: A charge associated with a cable television service which allows TV
programming to be viewed upon request by a subscriber at any time. -
Pay Per View: A charge associated with a cable television service which allows
subscribers to view select movies, sporting events, or other events at a pre-determined
time. -
Pay Per View-Boxing/Wrestling: A charge associated with a television service which
allows viewers to select “professional” boxing, mixed martial arts and/or wrestling
events.3
Page 4
-
Converter Box Rental: The rental charge for the standard digital converter box.
-
Remote Control Rental: The rental charge for the remote control that operates the
converter boxes. -
Equipment/Miscellaneous TPP: A charge for the incidental sale of miscellaneous
tangible personal property. -
High Definition Box Rental: The rental charge for the high definition converter box.
-
Digital Video Recorder Services: A charge for a service that allows viewers to record,
pause and rewind live television programs, or to record scheduled programs. -
Installation (Labor Only): A charge to initiate cable service. This charge includes the
labor necessary to install telecommunications equipment, if such labor is separately stated
on the bill. This charge does not include charges for hardware or equipment. -
Repair (Labor Only): A charge for the labor to repair a line and/or facility used for cable
television connectivity. This charge does not include parts or equipment charges, and
must be separately stated from such charges.
Through a subsequent email, you also asked the Commission to rule on the following additional
issue:
Would fees to connect (such as a set up fee) or disconnect (a fee due to non-payment)
cable services be subject to the Utah Multi-Channel Audio and Video Service Tax?
We will provide our analysis after the Applicable Law section, below.
I. Applicable Law
Utah Code § 59-26-103 imposes the Utah multi-channel video and audio service tax as
follows:
[T]here is imposed as provided in this part a tax on the purchaser equal to 6.25%
of amounts paid or charged for multi-channel video or audio service provided by
a multi-channel video or audio service provider:
(1) within the state; and
(2) to the extent permitted by federal law
Utah Code § 59-26-102(3) defines a multi-channel video or audio service provider as follows:
(a) "Multi-channel video or audio service provider" means any person or group
of persons that:
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(i) provides multi-channel video or audio service and directly or indirectly
owns a significant interest in the multi-channel video or audio service; or
(ii) otherwise controls or is responsible through any arrangement, the
management and operation of the multi-channel video or audio service.
(b) "Multi-channel video or audio service provider" includes the following
except as specifically exempted by state or federal law:
(i) a cable operator;
(ii) a CATV provider;
(iii) a multi-point distribution provider;
(iv) a MMDS provider;
(v) a SMATV operator;
(vi) a direct-to-home satellite service provider; or
(vii) a DBS provider.
Utah Code § 59-12-103(1) imposes the Utah sales and use tax as follows:
A tax is imposed on the purchaser . . . for amounts paid or charged for the
following transactions:
(a) retail sales of tangible personal property made within the state;
(b) amounts paid for:
(i) telecommunications service, other than mobile telecommunications
service, that originates and terminates within the boundaries of this state;
(ii) mobile telecommunications service that originates and terminates within
the boundaries of one state only to the extent permitted by the Mobile
Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; or
(iii) an ancillary service associated with a:
(A) telecommunications service described in Subsection (1)(b)(i); or
(B) mobile telecommunications service described in Subsection
(1)(b)(ii);
....
(g) amounts paid or charged for services for repairs or renovations of tangible
personal property, unless Section 59-12-104 provides for an exemption from
sales and use tax for:
(i) the tangible personal property; and
(ii) parts used in the repairs or renovations of the tangible personal property
described in Subsection (1)(g)(i), whether or not any parts are actually
used in the repairs or renovations of that tangible personal property;
....
(k) amounts paid or charged for leases or rentals of tangible personal property if
within this state the tangible personal property is:
(i) stored;
(ii) used; or
(iii) otherwise consumed;
....
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Utah Code § 59-12-102(118) defines telecommunications service to exclude a radio and
television audio and video programming service, as follows in part:
(a) "Telecommunications service" means the electronic conveyance, routing, or
transmission of audio, data, video, voice, or any other information or signal
to a point, or among or between points.
....
(c) "Telecommunications service" does not include:
....
(ix) a radio and television audio and video programming service:
(A) regardless of the medium; and
(B) including:
(I) furnishing conveyance, routing, or transmission of a television
audio and video programming service by a programming
service provider;
(II) cable service as defined in 47 U.S.C. Sec. 522(6); or
(III) audio and video programming services delivered by a
commercial mobile radio service provider as defined in 47
C.F.R. Sec. 20.3;
....
Utah Code § 59-12-102(93) defines repairs as follows:
(a) "[R]epairs or renovations of tangible personal property" means:
(i) a repair or renovation of tangible personal property that is not
permanently attached to real property; or
(ii) attaching tangible personal property or a product transferred
electronically to other tangible personal property if:
(A) the other tangible personal property to which the tangible personal
property or product transferred electronically is attached is not
permanently attached to real property; and
(B) the attachment of tangible personal property or a product transferred
electronically to other tangible personal property is made in
conjunction with a repair or replacement of tangible personal
property or a product transferred electronically.
Utah Code § 59-12-102(87) defines purchase price as follows:
(a) "Purchase price" and "sales price" mean the total amount of consideration:
(i) valued in money; and
(ii) for which tangible personal property, a product transferred electronically,
or services are:
(A) sold;
(B) leased; or
(C) rented.
....
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(b) “Purchase price” and “sales price” include:
....
(iii) a charge by the seller for any service necessary to complete the sale . . .
....
(c) "Purchase price" and "sales price" do not include:
....
(ii) the following if separately stated on an invoice, bill of sale, or similar
document provided to the purchaser:
....
(C) an installation charge;
....
Utah Code § 59-12-102(87) defines installation charge as follows:
(a) Except as provided in Subsection (49)(b), "installation charge" means a
charge for installing:
(i) tangible personal property; or
(ii) a product transferred electronically.
(b) "Installation charge" does not include a charge for:
(i) repairs or renovations of:
(A) tangible personal property; or
(B) a product transferred electronically; or
(ii) attaching tangible personal property or a product transferred
electronically:
(A) to other tangible personal property; and
(B) as part of a manufacturing or fabrication process.
II. Analysis
A. Items 1-6 and 11
The following items are charges for multi-channel video or audio services and as such are
subject to the multi-channel audio and video service tax imposed by § 59-26-103, but not subject
to Utah sales tax:
Item
No. Name
1. Basic Cable
2. Basic Cable-Expanded
3. Premium Channels
4. Video on Demand
5. Pay Per View
6. Pay Per View-Boxing/Wrestling
11. Digital Video Recorder Services
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Section 59-26-103 imposes a tax of "6.25% of amounts paid or charged for multi-channel video
or audio service provided by a multi-channel video or audio service provider.” The Utah Code
defines a multi-channel video or audio service provider as a person or group of persons that
provide, own a significant interest in, or otherwise control, manage, and operate a multi-channel
video or audio service. The Utah Code does not specifically define a multi-channel video or
audio service.
Items 1-6 are charges for multi-channel video and audio services. The cable television
providers are supplying one-way transmissions of video or audio programming content to their
subscribers. For Items 1-6, subscribers’ interactions are generally limited to selecting and
viewing the content.
Item 11 is also a charge for multi-channel video and audio services because Item 11
enhances the programming content services of Items 1-6. Subscribers must have the content
services of Items 1-6 to use the recording service of Item 11. Although the Digital Video
Recorder Service may also require a special cable box, Item 11 seems less of an enhancement of
the box or other tangible personal property than of the programming content service.1
Items 1-6 and 11 are not subject to Utah sales tax because they are not among the limited
services enumerated in § 59-12-103(1) as being subject to tax. Although Items 1-6 and 11 might
be similar to telecommunications services which are taxable, Items 1-6 and 11 fall outside the
statutory definition of telecommunications services found in § 59-12-102(118). They are “radio
and television audio and video programming services” which are specifically excluded from
telecommunications services under § 59-12-102(118)(c)(ix).
B. Items 7, 8, and 10
The following items are charges for rentals of tangible personal property and as such are
subject to the Utah sales tax under § 59-12-103(1)(k), but not subject to the multi-channel audio
and video service tax:
Item
No. Name
7. Converter Box Rental
8. Remote Control Rental
10. High Definition Box Rental
C. Items 9, 12, and 13
Item No. 9. Equipment/Miscellaneous TPP is a charge for the sale of tangible personal
property and is subject to Utah sales tax under § 59-12-103(1)(a), but is not subject to the multi-
channel audio and video service tax.
1
Item 11Digital Video Recorder Services, as described by COMPANY NAME 1 does not include any rental or
equipment charges for tangible personal property. If Item 11 included such charges, then Item 11 could be subject to
sales tax.
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Item No. 12. Installation (Labor Only) is not subject to the multi-channel audio and video
service tax because it is not a multi-channel video or audio service. Furthermore, it is not subject
to the Utah sales tax because it is not a service taxable under § 59-12-103(1) and is not part of
the purchase price of any other item taxable under § 59-12-103(1). Notably, § 59-12-102(87)
excludes an installation charge from the definition of purchase price if the charge is separately
stated on the invoice
Item No. 13. Repair (Labor Only) is not subject to the multi-channel audio and video
service tax because it is not a multi-channel video or audio service. However, it might be subject
to the Utah sales tax. Repairs of tangible personal property are subject to Utah sales tax under
§ 59-12-103(1)(g). Under § 59-12-102(93), repairs of tangible personal property do not include
repairs of tangible personal property permanently attached to real property. Thus, any repair
charges for repairs to items permanently attached to real property are not subject to Utah sales
tax. Repair of home wiring, for example, would be nontaxable. Most other repairs, including
repairs of the converter box, the remote control, the DVR equipment, etc., are all subject to sales
tax.
D. Fees to Connect and Disconnect
The fees to connect (such as a set up fee) or disconnect (a fee due to non-payment) cable
services would be subject to the Utah multi-channel audio and video service tax. The connect
and disconnect services are necessary for subscribers to receive the video or audio programming
services, so the fees to connect and disconnect are part of the amounts charged for the multi-
channel video and audio services.2 However, these fees are not subject to Utah sales tax, for the
same reasons as for Items 1-6 and 11.
III. Conclusion
The following are subject to the multi-channel audio and video service tax, but not to the
Utah sales tax:
1. Basic Cable
2. Basic Cable-Expanded
3. Premium Channels
4. Video on Demand
5. Pay Per View
2
The determination that connect and disconnect fees for cable services are subject to the Utah multi-channel audio
and video service tax for cable services is similar to the tax treatment of connect and disconnect fees for
telecommunications services, which are subject to Utah sales tax and Utah municipal telecom tax. The connect and
disconnect fees charged by telecommunications service providers are charges necessary to complete the sale of the
services and subject to Utah sales tax under Utah Code § 59-12-102(87)(b)(iii) because the fees are part of the
purchase price for the taxable telecommunications services. The connect and disconnect fees for
telecommunications services are also subject to the Municipal Telecom Tax, according to Utah Tax Commission
Publication 62, page 5, available online at http://tax.utah.gov/forms/pubs/pub-62.pdf. As the services necessary to
connect or disconnect cable are similar to the services necessary to connect or disconnect a landline for
telecommunications, it follows then that the connect and disconnect fees for cable services should be similarly
treated and subject to the Utah multi-channel audio and video service tax for cable services.
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6. Pay Per View-Boxing/Wrestling.
11. Digital Video Recorder Services
The following are subject to the Utah sales tax, but not the multi-channel audio and video service
tax:
7. Converter Box Rental
8. Remote Control Rental
9. Equipment/Miscellaneous TPP
10. High Definition Box Rental
The following is not subject to the multi-channel audio and video service tax. If the charge is
separately stated on the invoice, it is also not subject to the Utah sales tax:
12. Installation (Labor Only)
The following is not subject to the multi-channel audio and video service tax but would be
subject to the Utah sales tax as a repair of tangible personal property only if not attached to real
property:
13. Repair (Labor Only)
a. Wiring and other items permanently attached to real property—Nontaxable
b. Converter box, remote control, DVR equipment, and similar items of tangible
personal property—Taxable
Lastly, the fees to connect (such as a set up fee) or disconnect (a fee due to non-payment) cable
services would be subject to the Utah multi-channel audio and video service tax but not subject
to Utah sales tax. The attached Table I also provides the tax treatment of the fourteen items of
which you inquired.
The Tax Commission’s conclusions are based on the facts as you described them and the
Utah law currently in effect. Should the facts be different or if the law were to change, a different
conclusion may be warranted. If you feel we have misunderstood the facts as you have presented
them, you have additional facts that may be relevant, or you have any other questions, please feel
free to contact the Commission.
For the Commission,
D’Arcy Dixon Pignanelli
Commissioner
DDP/aln
11-005
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Table I: The Utah Taxability of Cable Services Associated with the Provision of Cable
Television as Described by COMPANY NAME 1 and Addressed in Utah PLR 11-005
No. Service Description Taxability
1 Basic Cable The charge for a basic cable This service is subject to the Utah
service plan. This plan usually multi-channel audio and video
consists of local network stations, service tax, but not to the Utah
local public access stations, and sales tax.
government channels.
2 Basic Cable- A charge to subscribe to This service is subject to the Utah
Expanded additional channels not included multi-channel audio and video
in the basic plan. service tax, but not to the Utah
sales tax.
3 Premium A charge to subscribe to premium This service is subject to the Utah
Channels channels not included in the basic multi-channel audio and video
plan or expanded plan. service tax, but not to the Utah
sales tax.
4 Video on A charge associated with a cable This service is subject to the Utah
Demand television service which allows multi-channel audio and video
TV programming to be viewed service tax, but not to the Utah
upon request by a subscriber at sales tax.
any time.
5 Pay Per View A charge associated with a cable This service is subject to the Utah
television service which allows multi-channel audio and video
subscribers to view select movies, service tax, but not to the Utah
sporting events, or other events at sales tax.
a pre-determined time.
6 Pay Per View- A charge associated with a This service is subject to the Utah
Boxing/ television service which allows multi-channel audio and video
Wrestling viewers to select “professional” service tax, but not to the Utah
boxing, mixed martial arts and/or sales tax.
wrestling events.
7 Converter Box The rental charge for the standard This item is subject to the Utah
Rental digital converter box. sales tax, but not the Utah multi-
channel audio and video service
tax.
(Continued)
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Table I: The Utah Taxability of Cable Services Associated with the Provision of Cable
Television as Described by COMPANY NAME 1 and Addressed in Utah PLR 11-005
(Continued from Prior Page)
No. Service Description Taxability
8 Remote The rental charge for the remote This item is subject to the Utah
Control Rental control that operates the converter sales tax, but not the Utah multi-
boxes. channel audio and video service
tax.
9 Equipment/ A charge for the incidental sale of This item is subject to the Utah
Miscellaneous miscellaneous tangible personal sales tax, but not the Utah multi-
TPP property. channel audio and video service
tax.
10 High The rental charge for the high This item is subject to the Utah
Definition Box definition converter box. sales tax, but not the Utah multi-
Rental channel audio and video service
tax.
11 Digital Video A charge for a service that allows This service is subject to the Utah
Recorder viewers to record, pause and multi-channel audio and video
Services rewind live television programs, service tax, but not to the Utah
or to record scheduled programs. sales tax.
12 Installation A charge to initiate cable service. This service is not subject to the
(Labor Only) This charge includes the labor Utah multi-channel audio and
necessary to install video service tax and, if it is
telecommunications equipment, if separately stated, is also not
such labor is separately stated on subject to the Utah sales tax.
the bill. This charge does not
include charges for hardware or
equipment.
13 Repair (Labor A charge for the labor to repair a This service is not subject to the
Only) line and/or facility used for cable Utah multi-channel audio and
television connectivity. This video service tax but would be
charge does not include parts or subject to the Utah sales tax as a
equipment charges, and must be repair of tangible personal
separately stated from such property only if not attached to
charges. real property.
14 Connect and A charge to connect (such as a set This service is subject to the Utah
Disconnect up fee) or disconnect (a fee due to multi-channel audio and video
non-payment) cable services. service tax, but not to the Utah
sales tax.
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