- Receipts from providing an interstate telecommunications service in this state that will be used by other persons in providing telephone or telegraph services to the final user may be deducted from interstate telecommunications gross receipts if the sale is made to a person who is subject to the interstate telecommunications gross receipts tax or to the gross receipts tax or the compensating tax.
History: Laws 1992, ch. 50, § 7; 1992, ch. 67, § 7; 1998, ch. 92, § 6; 2025, ch. 130, § 92.
ANNOTATIONS
The 2025 amendment, effective July 1, 2025, removed certain obsolete language; deleted former Subsection B and deleted former subsection designation "A".
The 1998 amendment, effective July 1, 1998, designated Subsection A, and added Subsection B.