Form Sls 458 - Revised Tv Programming & Telecommunications Sales And Use Tax Return Page 2

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SCHEDULE A

- EXEMPT TRANSACTIONS

A1.

Sales made to vendors or other establishments for resale (you must retain Certificates of Resale) ........ (A1)

A2.

Sales to the federal government, the state of Tennessee and its political subdivisions, and sales to ......... (A2)

qualified institutions such as churches, non-profit schools, hospitals, homes for the aged, and

orphanages which include sales of private communications services to qualified purchasers

A3.

Returned merchandise - Items voluntarily returned by the purchaser which have been included as

(A3)

sales on this or a previous return (include on Line B2 any amount claimed on Line B6 of prior returns)

A4.

Sales in Interstate Commerce (except motor vehicles and trailers) where the purchaser takes ................. (A4)

possession outside of Tennessee for use or consumption outside of Tennessee

A5.

Sales of interstate telecommunications to qualified call centers ................................................................... (A5)

A6.

Total sales of TV programming services of fifteen dollars ($15.00) or less by cable or wireless cable ......... (A6)

television service providers

A7.

Repossessions - enter that portion of the unpaid principal balances in excess of $500.00 due on .............. (A7)

tangible personal property repossessed from customers (include this amount on Line B2, Schedule B).

A8.

Other - (explain) ............................................................................................................................................. (A8)

A9.

TOTAL - ENTER HERE AND ON LINE 6, REVERSE SIDE ............................................................................. (A9)

SCHEDULE B

- COMPUTATION OF LOCAL SALES AND USE BASE TAX. NOTE: Use this schedule if

local taxable sales do not equal state taxable sales (see separate instructions).

B1.

Enter net taxable total - Enter from Line 7, reverse side ................................................................................ (B1)

B2.

Add adjustments from Line A3 and Line A8, Schedule A above .................................................................... (B2)

B3.

Sum of Lines 8, 9, & 11 from reverse side .................................................................................................... (B3)

B4.

Sum of Lines B1 and B2, minus Line B3 ......................................................................................................... (B4)

B5.

Interstate telecommunications services that are subject to 1.5% local tax ................................................... (B5)

B6.

Multiply amount from Line B5 by 1.5% ........................................................................................................... (B6)

B7.

Intrastate telecommunications services that are subject to 2.5% local tax ................................................... (B7)

B8.

Multiply amount from Line B7 by 2.5% ........................................................................................................... (B8)

B9.

Enter all amounts in excess of the single article tax base ............................................................................. (B9)

B10. Include taxable sales of specified digital products subject to 2.5% local tax rate, which are reported

on Schedule C, Line C3. ........................................................................................................................ (B10)

B11. Taxable total subject to appropriate local rate - Lines B4 minus Lines B5, B7, B9, and B10 ....................... (B11)

B12. Local tax (multiply amounts by designated local rates) ................................................................................. (B12)

B13. Total local tax - add lines B6, B8, and B12 - transfer amount to Line 15 on front of return ........................ (B13)

SCHEDULE C

- COMPUTATION OF STATE SINGLE ARTICLE

(FIGURES MUST BE REPORTED)

Taxable Single Article Sales from $1,600 to $3,200

(1)

STATE TAX - 2.75% of Line 1 - Enter here and on Line 14, reverse side.

(2)

SPECIFIED DIGITAL PRODUCTS - Net taxable sales of specified digital products included in Schedule B,

Line B10 _______________. Multiply by 2.5%. Enter here and in Line 14, reverse side.