Alabama personal television services exempt from tax.

In Alabama, any service which assists people with recording programs for later use, pauses or records live broadcasts, programs personal settings for viewing, and/or allows reception of special content through a personal television is exempt from state sales and use tax. These services, as described, do not fall within the description of taxable amusement or entertainment services. Also, direct-to-home television service fees are exempt from local taxes as set out in the Federal Telecommunications Act of 1986. (Revenue Ruling No. 02-002, Alabama Department of Revenue, July 3, 2002)

Posted on November 15, 2002