1. (a) Charges for additional services provided to customers by a retailer of communications services, and aggregated with the billing for communications services, shall be included within the gross charge.
2. (b) Charges for the transmission of data by a retailer shall be included in the gross charge.

3. (c) The gross charge shall not include the cost of providing service for:

   1. (1) Automated data storage;
   2. (2) Data retrieval and processing services;
   3. (3) The use of computer time; or
   4. (4) The use of other equipment.

4. (d) The gross charge shall include the following additional services:

   1. (1) Unlisted or unpublished telephone numbers;
   2. (2) Operator assistance;
   3. (3) Directory information;
   4. (4) Call-waiting;
   5. (5) Call-forwarding;
   6. (6) Burglar alarm services;
   7. (7) Answering services;
   8. (8) Time or weather services;
   9. (9) Dial-a-prayer services;
   10. (10) Gab line or party line services; and
   11. (11) Services providing public announcement or entertainment information.

5. (e) Premium services such as a 900 number shall be subject to tax for the entire amount unless the charges on the consumer’s invoice provide a separate charge for:

   1. (1) The cost for the communications services; and
   2. (2) The cost for the specific service or product purchased.
6. (f) Premium services where the charges are separately stated to the consumer shall be subject to tax on the charge for the communications services.

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)