Satellite Digital Audio Radio Service
What Sales and Use Tax is Due?
The general State and applicable local and transit rates of sales and use tax apply to the gross receipts derived from providing satellite digital audio radio service. For services received by a mobile or portable station, the service is sourced to the subscriber’s business or home address.
How to File and Pay?
Gross receipts derived from providing satellite digital audio radio service and the sales and use tax thereon are to be reported to the Department on Form E-500, Sales and Use Tax Return, or through the Department’s online filing and payment system.
How Do I Find More Resources?
- Sales and Use Tax Bulletin - 85 - Video Programming, Satellite Digital Audio Radio Service, and Other Related Items