1. (a) Retailers shall impose the tax on a customer by one of the following methods:

   1. (1) Using the statutory rate of 7% of the total charge for the call;
   2. (2) Using the nearest positive multiple of $.05; or
   3. (3) Including the tax in the individual charge to the customer.

2. (b) When the retailer selects the nearest positive multiple method in (a)(2) above:

   1. (1) A zero amount shall not be a positive multiple of $.05; and
   2. (2) The minimum amount of tax for a call shall be $.05.
3. (c) When the retailer selects to include the tax in the individual charge to the consumer in (a)(3) above, the retailer shall multiply the gross receipts by a tax rate of 6.54% to determine the tax portion of the combined amount.

Source. #6693, eff 2-24-98; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12 (from Rev 1602.07); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)