Taxes are an important component of any business. The following list of tax laws is uniquely relevant to local broadcast stations

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 NEW YORK SALES TAX EXEMPTIONS FOR BROADCAST EQUIPMENT AND SERVICES 

Broadcasters are subject to specific sales tax exemptions for equipment.  Foremost among the exemptions:​

• Exemption related to tangible personal property used or consumed to produce programs

• Exemption related to tangible personal property used or consumed to transmit programs

• Exemption related to purchasing certain production or transmission services

• Telecommunications and information services used for news

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These exemptions are explained in Publication 825: A Guide to Sales Tax in New York State for Broadcasters. The guide can be found here.