1. (1) Taxable telecommunications service charges include subscriber access fees.

2. (2) Nontaxable telecommunications charges include:

   1. (a) refundable subscriber deposits, interest, and late payment penalties;
   2. (b) charges for interstate calls;
   3. (c) telecommunications answering services received or relayed by a human operator;
   4. (d) charges to repair subscriber equipment that is regarded as real property; and
   5. (e) charges levied on subscribers to fund or subsidize special telecommunications services, including 911 service, special communications services for the deaf, and special telecommunications service for low income subscribers.

KEY: charities, tax exemptions, religious activities, sales tax

Date of Last Change: January 1, 2026

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 9-2-1702; 9-2-1703; 10-1-303; 10-1-306; 10-1-307; 10-1-405; 19-6-808; 26-32a-101 through 26-32a-113; 59-1-210; 59-12; 59-12-102; 59-12-103; 59-12-104; 59-12-105; 59-12-106; 59-12-107; 59-12-108; 59-12-118; 59-12-301; 59-12-352; 59-12-353