The following are examples of communication services that are subject to the sales and use tax (unless otherwise listed as non-taxable in 117-329.5 or otherwise exempt or excluded under the law):
- (a) Telephone services, including telephone services provided via the traditional circuit-committed protocols of the public switched telephone network (“PSTN”), a wireless transmission system, a voice over Internet protocol (“VoIP”), or any of other method
- (b) Teleconferencing Services
- (c) Paging Services
- (d) Answering Services
- (e) Cable Television Services
- (f) Satellite Programming Services and Other Programming Transmission Services, including, but is not limited to, emergency communication services and television, radio, music or other programming services
- (g) Fax Transmission Services
- (h) Voice Mail Messaging Services
- (i) E-Mail Services
- (j) Electronic Filing of Tax Returns when the return is electronically filed by a person who did not prepare the tax return
- (k) Database Access Transmission Services or On-Line Information Services, including, but not limited to, legal research services, credit reporting/research services, and charges to access an individual website (including Application Service Providers)
(l) Prepaid Wireless Calling Arrangements (sale or recharge at retail) as defined in Code Section 12-36-910(B)(5)
- (m) 900/976 Telephone Service