Okla. Admin. Code § 710:65-13-192 – Definition of cablecasting machinery and equipment for purposes of sales tax exemption

(a) As used in subsection (9) of Section 1359 of Title 68 of the Oklahoma Statutes, "machinery and equipment" used directly in the manufacturing process of cablecasting and which is necessary for the proper production of a cablecast signal or "machinery and equipment" the operation failure of which would cause cablecasting to cease means:
1. (1) AML transmit monitors
2. (2) AML transmitters and Klystron power supplies
3. (3) AML receivers
4. (4) Animation devices
5. (5) Antenna support towers
6. (6) Antennas
7. (7) Audio compressors
8. (8) Audio mixer
9. (9) Audio generator
10. (10) Audio amplifiers
11. (11) Audio cart decks
12. (12) Audio tape recorders
13. (13) Audio and video patch panels
14. (14) Audio monitors
15. (15) Audio-visual frequency modulation demodulators
16. (16) Audio-visual switchers
17. (17) Audio-visual router
18. (18) Audio-visual frequency modulation modulators
19. (19) Audio-video demodulators
20. (20) Audio-video cart machines
21. (21) Audio-video FM demodulators
22. (22) Audio-video FM modulators
23. (23) Audio-video patch panels
24. (24) Audio-video distribution amplifiers
25. (25) Automated assembly system
26. (26) Automatic VCR commercial insertion system
27. (27) Back-up power supply
28. (28) Broadcast tape recorders
29. (29) Cable advertisement insertion video switching equipment
30. (30) Cable advertisement insertion DTMF tone decoders
31. (31) Cable advertisement insertion switches
32. (32) Cable advertisement insertion video cassette recorders
33. (33) Character generators
34. (34) Compact discs
35. (35) Computer graphic equipment
36. (36) Computer
37. (37) Computerized character generator
38. (38) Cooling system for manufacturing equipment
39. (39) DAT decks
40. (40) Digital audio/video effect equipment and paint boxes
41. (41) Distribution amplifiers
42. (42) Edit controllers
43. (43) Editing control unit
44. (44) Emergency audio override system
45. (45) Equipment storage devices
46. (46) Equipment cables and connectors (cable trays and building attachments excluded)
47. (47) Film editing and preview equipment
48. (48) Film
49. (49) Film projectors
50. (50) Film cameras
51. (51) FM stereo transmission equipment
52. (52) Frame synchronizers
53. (53) Frequency monitors
54. (54) Frequency scopes
55. (55) Frequency modulation receiver
56. (56) Frequency modulation transmitters
57. (57) Frequency monitors
58. (58) Head-end extension amplifiers
59. (59) Insertion system and software
60. (60) Level matching interface
61. (61) Microphones
62. (62) Microwave receiver monitoring systems
63. (63) Microwave receiver cooling systems
64. (64) Mixers
65. (65) Mobile and cellular phones used for broadcast
66. (66) Monitor/switching equipment
67. (67) MTS stereo encoders
68. (68) Dedicated phone lines between remote and studio site
69. (69) Positive traps
70. (70) Positive notch filters
71. (71) Power switching equipment
72. (72) Power conditioning equipment
73. (73) Electronic printer, used to manufacture cable programs
74. (74) Processing amplifiers
75. (75) Production equipment contained in mobile units
76. (76) Production lighting systems
77. (77) Racks and cabinets to house equipment
78. (78) Radio ground systems
79. (79) Recordings
80. (80) Replacement parts for exempt equipment
81. (81) RF monitoring equipment
82. (82) Routing and switching equipment
83. (83) Satellite descramblers
84. (84) Satellite receiving and transmitting equipment
85. (85) Satellite antenna controllers
86. (86) Satellite receiving equipment
87. (87) Signal integrity enhancement devices
88. (88) Signal modulators
89. (89) Signal generators
90. (90) Signal strength enhancement devices
91. (91) Signal scrambling system
92. (92) Signal processors
93. (93) Stereo generators
94. (94) Stereo monitoring and troubleshooting equipment
95. (95) Studio lighting boards and fixtures
96. (96) Studio consoles and production interconnecting equipment
97. (97) Subcarrier demodulators
98. (98) Tape editing equipment
99. (99) Telephone lines and equipment between master control unit and headends
100. (100) Teleprompters
101. (101) Television monitors
102. (102) Television cameras and related equipment
103. (103) Time base corrector
104. (104) Tower guy lines
105. (105) Transmission line pressurizing equipment
106. (106) Transmission lines
107. (107) Transmitter cooling systems
108. (108) Tuner/signal switcher
109. (109) Turntables and playback equipment
110. (110) VHS video cassette player
111. (111) Video and synchronous generator
112. (112) Video cassette tapes
113. (113) Video cassette players
114. (114) Video/synchronous generator
115. (115) Videotape editing equipment
116. (116) Videotapes
117. (117) Visual and audio monitoring equipment
118. (118) VTR control switcher
119. (119) Weather graphic equipment
(b) For purposes of this rule, the term "cable advertisement insertion" shall be deemed to be included within the term "local programming" as used in subsection (9) of Section 1359 of Title 68 of the Oklahoma Statutes.
(c) The items enumerated in subsection (a) shall be considered illustrative and not exhaustive.

Amended at 25 Ok Reg 2070, eff 7-1-08