Another interesting question, but the answer is no.

No one is allowed to use the $40 analog to digital converter box coupon toward sales tax.

You will only be allowed to use the government mandated eligible coupons for the TV converter box.

I have answered similar questions in some of following posts regarding the digital TV switch from analog like which converter box’s are eligible, which ones are worth the money and so forth, so keep browsing and let me know if you have any questions!