Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 32. This regulation [45 IAC 2.2] does not exempt cable television companies from sales tax on their purchases of tangible personal property; therefore, they will be required to pay sales tax on their purchases.

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-11(b)(020); filed Dec 1, 1982, 10:35 am: 6 IR 25)