Do pay television franchise fees imposed by a local jurisdiction exempt cable television charges from local option taxes?
No. Only franchise fees and users fees for natural gas and electric energy trigger the exemption.
No. Only franchise fees and users fees for natural gas and electric energy trigger the exemption.
Local option taxes, and state sales tax, on utility payments are imposed based on the “billing date.”
Assuming that it is an intrastate call (within Iowa) local option tax applies if the call is billed to an address within a taxing jurisdiction.
Delivery of gas and water occurs and the services of electricity, heat, communication, and pay television are rendered, furnished, or performed at the address of the subscriber who is billed for the purchase of this property or services. If that billing address is located in a local option taxing jurisdiction, the tax will apply.
The general rule is that payments associated with periods when the property is used within a taxing jurisdiction are subject to local option tax. Motor vehicle, recreational vehicle and recreational boat rentals where state sales tax is imposed are subject to local option sales tax only if pursuant to the rental contract, possession of the vehicle or boat is transferred to the customer within the taxing jurisdiction and payment is made within the same taxing jurisdiction.
The local option tax is imposed if the first use of the service occurs, or potentially could occur, in the taxing jurisdiction.
No. Local option tax is due on all taxable services when the first use of the service occurs, or potentially could occur, in the taxing jurisdiction regardless of where the contract was entered into.
No. Sometimes services are contracted before the local option sales tax becomes effective. The tax still applies when the first use of the service occurs or potentially could occur.
Local option sales tax is imposed on any service subject to state sales tax when the first use of the service occurs, or potentially could occur, within a taxing jurisdiction.
Motor fuel and special fuel are subject to local option tax when sales tax applies if delivery occurs in a taxing jurisdiction. Fuel subject to motor fuel tax is not subject to sales tax at the time of purchase.