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)