§305.16. Exclusions and exemptions; cable television installation and repair
The sales and use taxes imposed by the state or by any political subdivision thereof shall not apply to necessary fees incurred in connection with the installation and service of cable television. Such exemption shall not apply to purchases made by any cable television system, but shall only apply to funds collected from the subscriber for regular service, installation and repairs.
Added by Acts 1974, No. 593, §1. H.C.R. No. 55, 1986 R.S.