Any equipment leased and installed for use in a Texas hotel or motel is subject to state sales and use tax. The charge for equipment and installation is considered part of the direct broadcast satellite television service, even if it is separately stated. This includes the 6.25% state sales tax and any other local sales tax rates that may be applicable. (Letter, Texas Comptroller of Public Accounts, No. 200203913L, March 6, 2002)