Okla. Admin. Code § 710:65-13-192

Current through Vol. 42, No. 7, December 16, 2024

Section 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) AML transmit monitors

(2) AML transmitters and Klystron power supplies

(3) AML receivers

(4) Animation devices

(5) Antenna support towers

(6) Antennas

(7) Audio compressors

(8) Audio mixer

(9) Audio generator

(10) Audio amplifiers

(11) Audio cart decks

(12) Audio tape recorders

(13) Audio and video patch panels

(14) Audio monitors

(15) Audio-visual frequency modulation demodulators

(16) Audio-visual switchers

(17) Audio-visual router

(18) Audio-visual frequency modulation modulators

(19) Audio-video demodulators

(20) Audio-video cart machines

(21) Audio-video FM demodulators

(22) Audio-video FM modulators

(23) Audio-video patch panels

(24) Audio-video distribution amplifiers

(25) Automated assembly system

(26) Automatic VCR commercial insertion system

(27) Back-up power supply

(28) Broadcast tape recorders

(29) Cable advertisement insertion video switching equipment

(30) Cable advertisement insertion DTMF tone decoders

(31) Cable advertisement insertion switches

(32) Cable advertisement insertion video cassette recorders

(33) Character generators

(34) Compact discs

(35) Computer graphic equipment

(36) Computer

(37) Computerized character generator

(38) Cooling system for manufacturing equipment

(39) DAT decks

(40) Digital audio/video effect equipment and paint boxes

(41) Distribution amplifiers

(42) Edit controllers

(43) Editing control unit

(44) Emergency audio override system

(45) Equipment storage devices

(46) Equipment cables and connectors (cable trays and building attachments excluded)

(47) Film editing and preview equipment

(48) Film

(49) Film projectors

(50) Film cameras

(51) FM stereo transmission equipment

(52) Frame synchronizers

(53) Frequency monitors

(54) Frequency scopes

(55) Frequency modulation receiver

(56) Frequency modulation transmitters

(57) Frequency monitors

(58) Head-end extension amplifiers

(59) Insertion system and software

(60) Level matching interface

(61) Microphones

(62) Microwave receiver monitoring systems

(63) Microwave receiver cooling systems

(64) Mixers

(65) Mobile and cellular phones used for broadcast

(66) Monitor/switching equipment

(67) MTS stereo encoders

(68) Dedicated phone lines between remote and studio site

(69) Positive traps

(70) Positive notch filters

(71) Power switching equipment

(72) Power conditioning equipment

(73) Electronic printer, used to manufacture cable programs

(74) Processing amplifiers

(75) Production equipment contained in mobile units

(76) Production lighting systems

(77) Racks and cabinets to house equipment

(78) Radio ground systems

(79) Recordings

(80) Replacement parts for exempt equipment

(81) RF monitoring equipment

(82) Routing and switching equipment

(83) Satellite descramblers

(84) Satellite receiving and transmitting equipment

(85) Satellite antenna controllers

(86) Satellite receiving equipment

(87) Signal integrity enhancement devices

(88) Signal modulators

(89) Signal generators

(90) Signal strength enhancement devices

(91) Signal scrambling system

(92) Signal processors

(93) Stereo generators

(94) Stereo monitoring and troubleshooting equipment

(95) Studio lighting boards and fixtures

(96) Studio consoles and production interconnecting equipment

(97) Subcarrier demodulators

(98) Tape editing equipment

(99) Telephone lines and equipment between master control unit and headends

(100) Teleprompters

(101) Television monitors

(102) Television cameras and related equipment

(103) Time base corrector

(104) Tower guy lines

(105) Transmission line pressurizing equipment

(106) Transmission lines

(107) Transmitter cooling systems

(108) Tuner/signal switcher

(109) Turntables and playback equipment

(110) VHS video cassette player

(111) Video and synchronous generator

(112) Video cassette tapes

(113) Video cassette players

(114) Video/synchronous generator

(115) Videotape editing equipment

(116) Videotapes

(117) Visual and audio monitoring equipment

(118) VTR control switcher

(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.

Okla. Admin. Code § 710:65-13-192

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