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Ohio Administrative Code (Last Updated: January 12, 2021) |
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5703 Department of Taxation |
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Chapter5703-9. Sales and Use Tax |
5703-9-18. Definition of subscriber for satellite broadcasting service
Latest version.
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"Subscriber" as used in division (XX) of section 5739.01 of the Revised Code includes both residential and business customers. "Subscriber" does not include an AM or FM radio or television broadcast station, a cable television system, or a telecommunications or mobile telecommunications service provider.