Tax Rules: Final: 5703-9
5703-9-18 Definition of subscriber for satellite
broadcasting service
"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.
Effective: 1-1-04
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.01