Cox Radio, Inc.; The Department of Revenue determined that transmission of radio or television signals through antennas on a broadcast transmission tower, as described in the five leases that were submitted with the Petition, are "communication ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

NOTICE IS HEREBY GIVEN THAT the Department of Revenue has issued an order disposing of the petition for declaratory statement filed by Cox Radio, Inc. on July 24, 2007. The following is a summary of the agency’s disposition of the petition:

The Department of Revenue determined that transmission of radio or television signals through antennas on a broadcast transmission tower, as described in the five leases that were submitted with the Petition, are “communication services,” as defined in Section 202.11(2), F.S. The Department further concluded that the exception from sales tax in Section 212.031(1)(a)5., F.S., does not apply to the lease of space on a broadcast transmission tower, in an adjoining building or on other premises to place antennas, transmitters and related broadcasting equipment, as described in the five leases that were submitted with the Petition.

A copy of the Order Disposing of the Petition for Declaratory Statement may be obtained by contacting: Nancy Purvis, Agency Clerk, Office of General Counsel, Post Office Box 6668, Tallahassee, Florida 32314-6668, [phone].

Please refer all comments to: Nancy Purvis, Agency Clerk at [phone].