Cable television service; satellite television or radio service
Sec. 11. (a) A person is a retail merchant making a retail
transaction when the person furnishes cable television or radio
service or satellite television or radio service that terminates in
Indiana.
(b) Notwithstanding subsection (a), a person is not a retail
merchant making a retail transaction when the person provides,
installs, constructs, services, or removes tangible personal property
which is used in connection with the furnishing of cable television
or radio service or satellite television or radio service.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-2004,
SEC.6; P.L.2-2005, SEC.20.
Last modified: May 28, 2006