Taxability of broadcasting services clarified: foreign and domestic broadcast activities aimed at public reception are taxable. Taxation of broadcasting services is extended to include programme selection, scheduling or presentation intended for public listening or viewing, and treats foreign-headquartered broadcasting agencies as covered where their branches, subsidiaries, representatives, agents or persons acting on their behalf sell time slots, obtain sponsorships or collect broadcasting charges in the jurisdiction; broadcasts received and intended for public consumption are taxable even if encryption or satellite beaming occurred outside the jurisdiction.