1987-06-22 Regular Meeting - Laserfiche WebLink

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''"`-~. !` i t Rule 3.344 Page 3 (7) interstate telegraph service; and (8) separately stated charges for installation of tangible personal property. (d) Charges separately stated. Charges for items listed in subsection (b) of this rule must be separately stated from those charges listed in subsection (c) of this rule. (e) Resale of tangible personal property. Tangible personal property transferred by the provider of the taxable service to the care, custody and control of the customer will be considered to be resold, and may be purchased tax free by the provider of the taxable service. Sales tax must be collected by the provider of the taxable service from the customer on the charge for such items. See Rule 3.285 concerning Sales for Resale; Resale Certificate. (f) Resale of a service. Sales tax is not due on the charge by a telephone company to a provider of telecommunications services for providing access to a local exchange network. Sales tax must be collected by the provider of the taxable service from the customer on the total charge for the service including the charge for access. (g) Taxable purchases. Sales or use tax is due on all tangible personal property used to provide the taxable .service but not transferred to the care, custody and control of the customer. See Rule 3.346 concerning Use Tax, Rule 3.281 concerning Records Required; Information Required and Rule 3.282 concerning Auditing Taxpayer Records. (h) Local tax. City and Metropolitan Transit Authority (MTA) tax on telecommunications services is allocated to the location from which the call originates. If the point of origin cannot be determined, the local tax is allocated to the address to which the call is billed. Local tax cannot be imposed on telecommunications services prior to October 1, 1987. See Rule 3.372 concerning Requirements for Adopting or Abolishing City Tax and Rule 3.422 concerning Requirements for Adopting or Abolishing MTA Tax for information on how a city or authority may impose local tax on telecommunications services after October 1, 1987. Effective Date: December 30, 1985 Filed with Secretary of State: December 13, 1985 BOB BULLOCK Comptroller of Public Accounts Effective Date: December 30, 1985