Satellite Digital Audio Radio Service
The general State and applicable local and transit rates of sales and use tax apply to the gross receipts derived from providing satellite digital audio radio service. For services received by a mobile or portable station, the service is sourced to the subscriber’s business or home address. Gross receipts derived from providing satellite digital audio radio service and the sales and use tax thereon are to be reported to the Department on Form E-500, Sales and Use Tax Return, or through the Department’s online filing and payment system.
Technical Publication for Satellite Digital Audio Radio Service
Sales and Use Tax Bulletins - See Video Programming, Satellite Digital Audio Radio Service, and Other Related Items Bulletin