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  Are digital video recorder services subject to sales and use taxes?

Q.  Are digital video recorder services (DVRs, also called personal video recorders or PVRs) subject to sales and use taxes?  (DVRs perform an upgraded version of the function of a video cassette recorder (VCR), allowing the scheduled recording of television programs.  The television signal comes into the DVR's built-in tuner through antenna, cable or satellite, and is recorded on a hard drive in the DVR. A DVR dials into a server periodically and downloads new program grids.)


A. Yes, DVR services are subject to sales and use taxes at the 6.35% rate, when provided by a community antenna television services provider (such as a cable television company or satellite television company).

(Updated: 2015)

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

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