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<br />• <br />r~ -~ <br />1' <br />Rule 3.344 <br />Page 2 <br />regulated by the public utility commission as a certificated <br />provider of local exchange telephone service. <br />(b) Services Taxable. Sales tax is due on a charge for the following: <br />(1) enhanced services (metro service, extended area service, multiline <br />hunting, PBX trunk, etc.). When a person selects enhanced service <br />over basic local exchange service, the total charge becomes <br />subject to sales tax; <br />(2) auxiliary services (call waiting, call forwarding, etc.); <br />(3) intrastate long-distance telecommunications services; <br />(4) paging and mobile telephone services; <br />(5) intrastate telegraph services; <br />(6) a taxable service paid for by the insertion of coins or tokens <br />into a coin-operated telephone if provided by a person other than <br />a telephone company; <br />(7) sale, lease or rental charges for telecommunications equipment; <br />and <br />(8) installation of telecommunications services (service connection <br />fee). <br />(c) Services not taxable. Sales tax is not due on charges for: <br />(1) interstate long-distance telecommunications services. Records <br />must clearly distinguish between interstate and intrastate long <br />distance services; <br />(2) basic local exchange telephone service provided by a telephone <br />company; <br />(3) broadcasts by commercial radio or television stations licensed or <br />regulated by the FCC. See Rule 3.313 concerning Cable Television <br />Service for the tax status of cable television service; <br />(4) telecommunications services provided by telephone cooperatives <br />exempted under Rule. 3.322 concerning Exempt Organizations; <br />(5) telecommunications services purchased for resale; <br />(6) a service provided by a telephone company which is paid for by the <br />insertion of coins or tokens into a telephone provided by a <br />telephone company; <br />Effective Date: December 30, 1985 <br />