1. (a) Charges for customer equipment which are aggregated with a billing for communications services shall be included within the gross charge.

2. (b) The charge for the equipment provided or sold by a retailer and the associated installation charges shall not be included within the gross charge when:

   1. (1) The equipment, including installation charges, is separately identified on the customer’s invoice; and
   2. (2) The charge for the use, rental, purchase, and installation of the equipment is separately stated on the customer’s invoice.

3. (c) Equipment, referred to in (b), above, shall include:

   1. (1) Telephone instruments, accessories, and station sets;
   2. (2) Dialers and modems;
   3. (3) Private branch exchanges;
   4. (4) Inside wiring;
   5. (5) Facsimile machines;
   6. (6) Pagers; and

   7. (7) Non-electronic items such as, but not limited to:

      1. a. Documentation manuals; and
      2. b. Furniture.

Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)