First off, I think it's pretty well known that the only advantages to owning equipment is.............first, you don't have to enter a contract when you buy your own equipment.............and second, you can turn service off and on without having to return equipment.
Secondly, I don't see how you can determine what they're taxing by your statement. I think you have to pay a receiver fee, even if you own your equipment. So, the tax wouldn't be on the sales of any equipment, but on the equipment fees themselves. In other words, they're not taxing your equipment, they're taxing the equipment fee. I'm just guessing, because $1.71 tax on $19.00 is 9% not 4.225%.
I didn't say that I determined it was 4.225%. DIRT said it's 4.225%. You're correct that $1.71 is 9% of $19, not 4.225%