1 Sales and Use Tax Chart: Taxability of Telecommunications Services in the State Sales Tax Source: Bloomberg BNA Jurisdiction Alabama Taxation of Telecommunications Services Telecommunication services are not subject to sales or use tax in Alabama. [ Ala. Code (1); Alabama Revenue Ruling No (July 3, 2002). ] However, intrastate and interstate telecommunication services are subject to the Alabama utility privilege and license tax. [ Ala. Code (b). ] BNA-SUTN AL 6.2. Alaska Arizona Alaska does not impose a state sales tax. BNA-SUTN AK 6.2. Under the telecommunications classification, the transaction privilege tax is imposed on telecommunications service providers engaged in the business of providing intrastate telecommunications services. [ Ariz. Rev. Stat. Ann (A); Ariz. Rev. Stat. Ann (B). ] Intrastate telecommunications services means transmitting signs, signals, writings, images, sounds, messages, data or other information of any nature by wire, radio waves, light waves or other electromagnetic means if the information transmitted originates and terminates in Arizona. [ Ariz. Rev. Stat. Ann (E)(4). ] BNA-SUTN AZ 6.2. Arkansas Telecommunications services are taxable in the state of Arkansas if the service originates or terminates in Arkansas and the service is charged to a service address in Arkansas. [ Ark. Code Ann (a)(1). ] The sale of intrastate, interstate, and international telecommunications services are subject to tax. [ Ark. Code Ann (a)(1); Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, Arkansas. ] Also subject to tax is any installation, maintenance, or repair service of telecommunication equipment. [ Ark. Code Ann (a)(3); Ark. Regs. UT-12. ] BNA-SUTN AR 6.2. California In general, telecommunication services and service plans are not subject to sales and use tax. [ Cal. Rev. & Tax. Code 6007; Cal. Rev. & Tax. Code ] BNA-SUTN CA 6.2. Colorado Intrastate telecommunications services are subject to tax in Colorado. [ Colo. Rev. Stat (1)(c). ] Colorado taxes mobile telecommunications services provided to a customer whose place of primary use is located in Colorado if the service originates and terminates in the same state. [ Colo. Rev. Stat (1)(c)(I). ] The state of origination and termination may be Colorado or any other state. [ 39 Colo. Code Regs (c)(I)(c). ] Where taxable and nontaxable telecommunications services are sold together for a single non-segregated price, only the portion of the price allocable to taxable intrastate telecommunications service is subject to tax. BNA-SUTN CO 6.2. Connecticut In general, telecommunication services are subject to tax in Connecticut when either of the following applies: the service originates and terminates in the state; or the service either originates or terminates in the state and is charged to a telephone number, customer, or account located in the state or to the account of any transmission instrument in the state. [ Conn. Gen. Stat a(a). ] BNA-SUTN CT 6.2. Delaware Delaware does not impose a sales tax. BNA-SUTN DE 6.2.
2 District of Columbia The sale of, or charges to subscribers for, local telephone service is subject to tax. However, this does not authorize any sales tax to be imposed on the installation of any instrument, wire, pole, switchboard, apparatus, or equipment attributed to the installation. [ D.C. Code Ann (n)(1)(G)(i). ] Prepaid Wireless Telecommunication Charges Effective Oct, 1, 2010, vendors that sell wireless telecommunication services must collect an additional 2 percent tax in addition to the 10 percent that is already collected. The 2 percent tax applies only to prepaid wireless services that allow a caller to dial 911 and must be separately stated on the invoice, receipt, or other similar document given to the consumer. [ 2010 Sales Tax Law Changes, OTR Tax Notice , Aug. 12, ] Sales of residential cable television service and commodities by a cable television company are not subject to tax. [ D.C. Code Ann (26); D.C. Code Ann (2); D.C. Mun. Regs. tit. 9, ] BNA-SUTN DC 6.2. Florida Georgia Hawaii Telecommunication services (other than prepaid calling arrangements) are exempt from both state and local sales and use tax but are subject to a communications services tax. [ Fla. Stat ; Florida Tax Information Publication 00B06-01; see also Florida Technical Assistance Advisement 14A (July 8, 2014) (taxpayer operated a voice message relay and delivery system, and was determined not to be providing communications services but, instead consuming communications services in the provision of an information service. Taxpayer's sales were not subject to sales tax); Florida Technical Assistance Advisement 14A (virtual caller center software not subject to tax because the services and software originate and are being receive electronically by the customer from equipment located in a data center outside Florida); Florida Technical Assistance Advisement 14A (Dec. 19, 2014) (Rental of digital video and music fall within the definition of video services as pay-per-view or digital video services subject to the communications services tax when charged to a Florida service address, whereas sales of digital video and music are nontaxable information services subject neither to communications service taxes nor sales and use taxes). ] Sales tax is due on prepaid calling arrangements for telecommunications services. Effective July 1, 2014, this includes prepaid mobile telecommunications services where a purchaser's right to services is dependent on the continued purchase of expendable units of usage, time, money, or a combination of these, or other means of measurement. [ Fla. Stat (9)(b), as enacted by 2014 Fla. H.B. 5601, effective The sale of July local 1, telephone ] However, services sales and of cellular roaming telephone mobile communications services, when made services for are purposes not subject other to than communications resale, is considered a retail sale subject to sales tax. Sales tax is also imposed on the amount of guaranteed charges for semi-public coin-box telephone services. However, no tax is imposed on other communication services. [ Ga. Code Ann (31)(A); Ga. Comp. R. & Regs. r (1); Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, Georgia. ] BNA-SUTN GA 6.2. The general excise tax is imposed on the gross receipts received from interstate telecommunication services at the rate of 4 percent. [ Haw Rev. Stat (6)(D); Haw. Regs (c). ] The general excise tax does not apply to income received from providing intrastate telecommunication services. Intrastate services are subject to the public service company tax. [ Haw. Rev. Stat ; Haw. Rev. Stat (2); Haw. Rev. Stat ] BNA-SUTN HI 6.2. Idaho Sales tax is not imposed upon separately stated fees for access charges, toll charges, call waiting, call forwarding, message recording, and similar charges to customers. [ Idaho Regs b; Idaho Regs d. ] BNA-SUTN ID 6.2. Illinois Telecommunication services in Illinois are subject to the Telecommunications Excise Tax under 35 ILCS 630/1 rather than sales and use tax. The tax imposed is at a rate of 7 percent for the privilege of a person located in Illinois originating or receiving telecommunications in Illinois. [ 35 ILCS 630/3; 35 ILCS 630/4. ] Charges for providing cable television are not subject to the retailers' occupation tax or the service occupation tax as long as no property is transferred along with the service. [ Illinois General Information Letter ST GIL (Aug. 1998). ] BNA-SUTN IL 6.2.
3 Indiana Any person furnishing or providing intrastate telecommunication services is a retailer making a retail transaction that is subject to sales tax when receiving gross retail income from billings or statements rendered to customers. [ Ind. Code Ann (a). ] Cable Television Service Cable television or radio service or satellite television or radio service that terminates in Indiana is taxable. [ Ind. Code Ann ] However, a person is not a retail merchant making a retail transaction when the person provides, installs, constructs, services, or removes tangible personal property that is used in connection with the furnishing of cable television or radio service or satellite or radio television service. [ Ind. Code Ann ] Internet access is exempt from sales and use tax in Indiana. [ Ind. Code Ann ; Ind. Code Ann ; as added by 2015 Ind. S.B. 80, effective April 23, ] BNA-SUTN IN 6.2. Iowa Intrastate telecommunications services and ancillary services are subject to sales or use tax. [ Iowa Admin. Code r (7)(c); see also Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, Iowa. ] Interstate and international services are not subject to tax. Kansas BNA-SUTN IA 6.2. Telecommunications services sourced to Kansas in accordance with Kan. Stat. Ann are taxable. [ Kan. Stat. Ann (b); Kan. Stat. Ann ; see also Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, Kansas; Kansas Information Guide EDU-65. ] The sale of ancillary services is also subject to tax. [ Kan. Stat. Ann (b); Kan. Stat. Ann (d); see also Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, Kansas. ] Cable, community antennae, and other subscription radio and television services are subject to tax in Kansas. [ Kan. Stat. Ann (k); Kan. Stat. Ann ] Kentucky BNA-SUTN KS 6.2. Kentucky imposes sales and use tax upon intrastate, interstate, and international communications services. However, the state does not impose sales and use tax upon the furnishing of pay telephone services. [ Ky. Rev. Stat. Ann (2)(e). ] Kentucky imposes sales and use tax upon the furnishing of prepaid calling and wireless services. [ Ky. Rev. Stat. Ann (2)(d). ] Kentucky imposes a multichannel video programming excise tax on the purchase at retail of any multichannel video programming. The tax is imposed at a rate of 3 percent, [ Ky. Rev. Stat. Ann (1), (2). ] and must be collected by the distributor on the following services: cable television; satellite television; and internet protocol television. [ Ky. Rev. Stat. Ann (8). ] Louisiana BNA-SUTN KY 6.2. Louisiana imposes sales and use tax on telecommunications services. [ La. Rev. Stat. Ann. 47:301(14)(i). ] However, local taxing jurisdictions are prohibited from imposing a sales and use tax on telecommunications services. [ La. Rev. Stat. Ann. 47:337.10(H)(1). ] Maine BNA-SUTN LA 6.2. Telecommunication services are subject to the service provider tax. [ Me. Rev. Stat. Ann. 2552(1); Maine Instructional Bulletin No. 56. ] The tax applies only to intrastate telecommunications services. The sales of interstate and international telecommunications services are exempt from the service provider tax. [ Me. Rev. Stat. Ann. 2557(33). ] BNA-SUTN ME 6.2.
4 Maryland Taxable telecommunications services include: cellular telephone or other mobile telecommunications service; [ Md. Code Ann. Tax-Gen (m)(4). ] 900, 976, 915, and other 900 -type telecommunications service; [ Md. Code Ann. Tax-Gen (m)(5). ] custom calling service provided in connection with basic telephone service; [ Md. Code Ann. Tax-Gen (m)(6). ] telephone answering service; [ Md. Code Ann. Tax-Gen (m)(7). ] or prepaid telephone calling arrangement. [ Md. Code Ann. Tax-Gen (m)(12). ] Sales and use tax does not apply to the sale of a communication service, not listed as a taxable service, rendered by a person whose charge for the communication service is subject to the federal excise tax under Internal Revenue Code [ Md. Code Ann. Tax-Gen (a)(2). ] Thus, Maryland does not subject interstate telecommunications to Maryland sales tax. BNA-SUTN MD 6.2. Massachusett s The sales tax on telecommunications services applies to the retail sale or use of telecommunications services in Massachusetts, by individuals or businesses. Massachusetts taxes intrastate, interstate, and international telecommunications services that either originate or terminate and are billed to a service address in the state. Companies with services originating outside of Massachusetts, like satellite companies with uplink centers that transmit broadcasting signals, are also subject to tax. [ Mass. Regs. Code tit. 830, 64H.1.6(3) and (4); Massachusetts Letter Ruling 12-6 (May 21, 2012); Massachusetts Technical Information Release TIR 05-8, (VII)(A) (July 14, 2005); DIRECTV, LLC v. Massachusetts Dept. of Rev.,2015 BL 39865, Mass. Sup. Jud. Ct., No. SJC N.E. 3d 258 Feb. 18, 2015, (excise tax imposed on a satellite company was not intended to discriminate against commerce, but rather was a part of an effort to increase the amount of tax revenue collected from the video programming industry). ] BNA-SUTN MA 6.2. Michigan Minnesota Michigan imposes sales and use tax on telecommunications services if the service originates or terminates in Michigan and the service is charged to a service address in Michigan. [ Mich. Comp. Laws a(1)(a); Mich. Comp. Laws a(1)(c). ] BNA-SUTN MI 6.2. Charges for telecommunications intrastate, interstate and international services, ancillary services associated with telecommunication services, cable television services, direct satellite services, and ring tones are subject to tax. [ Minn. Stat. 297A.61(3)(i). ] Note, that ring tones were taxable prior to Oct. 1, 2011, not taxable from Oct. 1, 2011, through June 30, 2013, and taxable for sales made after June 30, [ 2013 Minn. H.F. 677 (provisions regarding ringtones effective for sales after June 30, 2013); Minnesota Sales Tax Fact Sheet 119. ] Telecommunications services is defined as the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between, or among points. [ Minn. Stat. 297A.61(24)(a). ] Telecommunications service includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing, without regard to whether such service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value-added. [ Minn. Stat. 297A.61(24)(b). ] Mississippi Charges for cable television services are taxable. [ Minn. Stat. 297A.61(3)(i). ] Cable television services are the transmission of video, audio, or other programming service to purchasers in Minnesota. The term includes point to multipoint distribution services through which programming is transmitted or broadcast by microwave or other equipment directly to the subscriber's premises. The term also includes basic, extended, premium, pay-per-view, digital, and music services. Mississippi [ Minn. imposes Stat. tax 297A.61(25). at the rate of ] 7 percent upon the gross receipts from all charges for intrastate, interstate, and international telecommunications services. [ Miss. Code Ann (1)(e)(i)1-3. ] A 7 percent tax is also imposed upon the gross receipts derived from charges for ancillary services. [ Miss. Code Ann (1)(e)(i)4. ] Mississippi makes those individuals engaged in the business of cable television systems, subscription television service, and other similar business activities liable for tax at the regular rate on the gross income derived from such television services. Taxable services include, but are not limited to, basic cable fee, installation and connection charges, signal descrambling fees, and the sales of tangible personal property. [ Miss. Code Ann ; Miss. Regs. 35.IV ] BNA-SUTN MS 6.2.
5 Missouri The provision of intrastate local and long distance telecommunications service, as well as telegraph service is subject to sales tax in Missouri. [ Mo. Rev. Stat (4); Mo. Rev. Stat (5); Leathers v. Medlock, 499 U.S. 439, 111 S. Ct (1991); Goldberg v. Sweet, 488 U.S. 252 (1989); Sw. Bell Tel. Co. v. Missouri Dir. of Rev., 78 S.W.3d 763 (Mo. 2002); Missouri Letter LR5980; Missouri Letter LR5715. ] BNA-SUTN MO 6.2. Montana Montana does not impose a sales tax. Nebraska BNA-SUTN MT 6.2. The furnishing of telephone communication services, which includes intrastate telecommunications services and ancillary services, is subject to tax. [ Nebraska Rev. Stat (2)(a)(i). ] However, interstate and international telecommunications are exempt from taxation. [ Neb. Admin. R. & Regs ] Providers of community or county antenna television service through a system or wires, cables, and other conduits, as well as providers of satellite programming are required to collect and remit sales tax on the gross receipts of such services. [ Nebraska Rev. Stat (2); Neb. Admin R. & Regs ] Charges for installing cable connections are subject to tax regardless of whether the services are provided by the cable franchise or an independent party. [ Neb. Admin. R. & Regs D;Cox Cable of Omaha v. Nebraska Dept. of Revenue, 578 N.W.2d 423 (1998). ] BNA-SUTN NE 6.2. Nevada Nevada does not impose the sales or use tax upon telecommunication services, including all intrastate and interstate services, as well as all international services; all cellular phone services; coin and pay telephone services; and all 800 and 900 services. [ Nev. Rev. Stat. tit. 32, 360B.095; Nev. Rev. Stat. tit. 32, 360B.100; Nev. Rev. Stat. tit. 32, ; Nev. Rev. Stat. tit. 32, ] New Hampshire New Jersey BNA-SUTN NV 6.2. New Hampshire does not impose a sales tax. BNA-SUTN NH 6.2. Receipts from the sale, except for resale, of intrastate, interstate, and international telecommunications services, and ancillary services, sourced to New Jersey under N.J. Rev. Stat. 54:32B-3.4 are subject to tax. [ N.J. Rev. Stat. 54:32B- 3(f)(1); see New Jersey Sales and Use Tax Bulletin SU-9. ] New Mexico Telecommunications service means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. [ N.J. Rev. Stat. 54:32B-2(cc). ] Telecommunications service includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice over Internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. [ N.J. Rev. Stat. 54:32B-2(cc); see also RCN Telecom Serv. Inc. v. New Jersey Div. of Tax'n, 23 N.J. Tax 520 (N.J. Tax Ct. Sept. 10, 2007) (a company that provided cable television program services to subscribers was exempt from sales and use tax on its purchases of set top boxes because the boxes were used directly and primarily in the transmission of cable television signals); New Jersey Technical Bulletin TB-51R; TAS Lakewood Inc. v. New Jersey Div. of Tax'n, 19 N.J. Tax 131 (N.J. Tax Ct. April 18, 2000) (tax court affirms sales and use tax on pagers and paging services); New Jersey Technical Bulletin TB-41 (exempting the sale of advertising space in a telecommunications user or provider directory, such as the Yellow Pages). ] Receipts from selling or providing interstate telecommunications services are exempt from gross receipts tax. [ N.M. Stat. Ann ] These services are, however, subject to the interstate telecommunications gross receipts tax. [ New Mexico Bulletin FYI-403. ] New York BNA-SUTN NM 6.2. New York imposes sales and use tax on sales of intrastate telephone services, telegraph services, and telephone answering services. [ N.Y. Tax Law 1105(b); N.Y. Comp. Codes R. & Regs. tit. 20, 527.2(a)(1)(ii); N.Y. Comp. Codes R. & Regs. tit. 20, 527.2(d). ] BNA-SUTN NY 6.2. New York City New York City generally imposes tax on the same sales and services taxed at the state level. [ N.Y. Tax Law 1210(a)(1). ] New York state imposes sales and use tax on sales, other than for resale, of intrastate telephone and telegraph service, and telephone answering services. [ N.Y. Tax Law 1105(b)(1)(B); N.Y. Tax Law 1110(a)(E); N.Y. Tax Law 1110(a)(G); N.Y. Comp. Codes R. & Regs. tit. 20, 527.2(a)(ii). ] BNA-SUTN NYC 6.2.
6 North Carolina Telecommunications service is defined by statute to include the electronic transmission, conveyance, or routing of voice, data, audio, video or any other information or signals to a point, or between or among points. Telecommunication service includes any transmission, conveyance, or routing in which a computer processing application is used to act on the form, code, or protocol of the content for purposes of the transmission, conveyance, or routing, regardless of whether it is referred to as voice-over Internet protocol or the Federal Communications Commission classifies it as enhanced or value added. [ N.C. Gen. Stat (48). ] BNA-SUTN NC 6.2. North Dakota The gross receipts derived from the sale of all communication services, including telecommunications services and ancillary services, provided in the state are subject to sales tax so long as the communication service originates and terminates within the state's borders, regardless of where the billing for the service is made. [ N.D. Cent. Code (1)(b); N.D. Admin. Code ] Interstate and international communications services are not subject to tax. [ N.D. Admin. Code (4)(c). ] BNA-SUTN ND 6.2. Ohio Ohio law imposes sales and use tax upon telecommunication services, including prepaid calling services, prepaid wireless calling services, and ancillary services, but not including coin-operated telephone service. [ Ohio Rev. Code Ann (B)(3)(f). ] Oklahoma BNA-SUTN OH 6.2. Oklahoma imposes sales tax upon intrastate, interstate, and international telecommunication services sourced within the state; [ Okla. Admin. Code 710: (b)(1). ] ancillary services, which are services associated with or incidental to the provision of telecommunication services, including but not limited to detailed telecommunications billing, directory assistance, vertical services, and voice mail services; [ Okla. Admin. Code 710: (b)(2); Okla. Admin. Code 710: (a)(2). ] and telecommunications nonrecurring charges, which are the amount billed for installation, connection, charge, or initiation of telecommunication services received by a customer. [ Okla. Admin. Code 710: (b)(3). ] Oklahoma imposes sales tax upon telecommunication services sourced to the state. [ Okla. Stat. Ann. tit. 68, 1354(A)(4). ] Telecommunications do not include radio and television audio and video programming, including, but not limited to cable television service and cable television services are not separately enumerated as taxable services. Thus, cable television is not subject to sales tax in Oklahoma. [ Okla. Stat. Ann. tit. 68, 1354(A)(4)(a)(7). ] BNA-SUTN OK 6.2. Oregon Oregon does not impose a sales tax. Pennsylvania BNA-SUTN OR 6.2. Intrastate and interstate telecommunication services that originate or terminate in Pennsylvania and are billed to a service address in Pennsylvania, including prepaid telecommunications, are generally subject to tax as tangible personal property. [ 72 Pa. Stat. 7201(m); 72 Pa. Stat. 7202(a). ] Premium Cable Service: Premium cable service (or video programming service) is treated as taxable tangible personal property in Pennsylvania. [ 72 Pa. Stat. 7201(m); 72 Pa. Stat. 7202(a) & (b). ] Non-premium Cable Service: Non-premium cable service is generally not subject to tax. [ See 72 Pa. Stat. 7201(m) (omitting non-premium cable service from the definition of tangible personal property ); 72 Pa. Stat. 7201(k) & (o). ] However, where an amount is charged for premium cable service together with non-premium cable service, the entire amount so charged is subject to tax unless the amount charged for non-premium cable service is separately stated. If the amount charged for non-premium cable service is separately stated, only the amount charged for premium cable service is taxable. [ 72 Pa. Stat. 7201(g)(7); 61 Pa. Code 60.9(c)(2). ] BNA-SUTN PA 6.2. Rhode Island Rhode Island imposes the sales and use tax upon the furnishing of intrastate, interstate, and international telecommunication services sourced within the state. The state also imposes the sales and use tax upon the sale or furnishing of all ancillary services, [ R.I. Gen. Laws (9). ] those services which are associated with or incidental to providing telecommunication services. [ R.I. Regs. SU Rule 5 (Ancillary Services). ] BNA-SUTN RI 6.2.
7 South Carolina South Carolina law imposes sales tax upon telecommunication services upon the gross receipts derived from charges for the ways or means for the transmission of voice or messages. Included within the tax base are the charges for use of the equipment furnished to the service subscriber by the telecommunications service provider. [ 117 S.C. Code Regs ; see also Palmettonet, Inc. v. South Carolina Tax Comn., 456 S.E.2d 385 (S.C. 1995) (transaction between taxpayer and certain carrier companies for purpose of providing telecommunication services not subject to tax because it constituted sale of services, not lease of tangible personal property). ] Prepaid wireless calling arrangements are subject to sales or use tax. [ 117 S.C. Code Regs ] Cable television services are considered taxable telecommunication services in the State of South Carolina. [ S.C. Code Ann ; S.C. Code Ann (B)(3); S.C. Code Ann (B)(3); South Carolina Revenue Ruling No (Nov. 16, 2006). ] BNA-SUTN SC 6.2. South Dakota Communication services are subject to tax. [ S.D. Codified Laws Ann ] The sales tax is imposed upon any intrastate, interstate, and international telecommunications service that originates or terminates in South Dakota and is billed to a service address located within the state. [ S.D. Codified Laws Ann ; South Dakota Tax Facts Telecommunication Services. ] Gross receipts of cable television companies that are derived from and necessarily incident to their operations are subject to tax. [ Opinion No , S.D. Atty. Gen. (July 1974). ] Tennessee BNA-SUTN SD 6.2. The sale of intrastate, interstate, or international telecommunication services is generally subject to the 7 percent state sales tax rate if the service originates or terminates in Tennessee and the service is billed to a service address or place of primary use in Tennessee. Certain local rates may also apply. [ Tenn. Code Ann (c)(3); see also Tennessee Notice No ] Ancillary telecommunication services are also subject to sales tax. [ Tenn. Code Ann (c)(9). ] BNA-SUTN TN 6.2. Texas Texas imposes sales and use tax on telecommunication services. [ Tex. Tax Code Ann (a)(6); see also Texas Tax Publication (sales tax on telecommunications services); Texas Tax Publication (taxable services generally). ] The total amount charged is subject to sales tax. [ Tex. Admin. Code 3.344(b). ] Texas imposes sales and use tax on cable television services and bundled cable services. [ Tex. Tax Code Ann (a)(2); Tex. Admin. Code 3.313(b); see also Texas Tax Publication ] Texas imposes sales and use tax on Internet access services. [ Tex. Tax Code Ann (a)(16). ] However, Texas exempts from sales tax the first $25 of a monthly charge for Internet access. Tax is due on any amount over $25. [ Tex. Admin. Code 3.366(b); see also Texas Tax Publication ] The exemption applies without regard to whether the Internet access service is bundled with another taxable or nontaxable service. [ Tex. Tax Code Ann (a). ] BNA-SUTN TX 6.2. Utah Sales and use tax applies to telecommunication services that originate and terminate within the borders of Utah, as well as to mobile telecommunication services that are sourced to the state in accordance with the Mobile Telecommunications Sourcing Act. [ Utah Code Ann (1)(b)(i); Utah Code Ann (1)(b)(ii); Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, Utah. ] Cable and satellite television services are subject to sales or use tax in Utah at a rate of 6.25 percent. [ Utah Code Ann ] The service provider is required to collect, report, and remit the sales tax to the state. [ Utah Code Ann ] BNA-SUTN UT 6.2. Vermont The general rule in Vermont is that telecommunication services, defined as the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, are subject to sales or use tax. Cable television is subject to sales and use tax as an amusement charge. This charge includes the installation and connection fees. [ Vt. Code R (4)-1. See Mountain Cable Co. v. Department of Taxes, 721 A.2d 507 (1998). ] BNA-SUTN VT 6.2. Virginia Generally, Virginia does not subject telecommunications services to sales and use tax. [ Va. Code Ann ; see also Virginia Ruling of the Commissioner PD (March 17, 1995). ] However, Virginia imposes a 5 percent communications sales and use tax on customers of Virginia-sourced communication services. [ Va. Code Ann (A). ] BNA-SUTN VA 6.2.
8 Washington Washington generally imposes sales tax on sales of competitive telephone services, telecommunications services, and ancillary services to residential and business customers. [ Wash. Rev. Code (5); Wash. Rev. Code ; Wash. Admin. Code ; Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, Washington. ] Washington taxes interstate telecommunications that originate or terminate in the state. Sales tax does not apply to network telephone services that are merely billed to a telephone, or similar telecommunications equipment, in Washington if the service does not originate from Washington or was not received on equipment located in Washington. [ Wash. Rev. Code ; Wash. Admin. Code ] Mobile telecommunications charges are taxable in the locality encompassing the street address of the customer's place of primary use. [ Wash. Rev. Code ; Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, Washington. ] BNA-SUTN WA 6.2. West Virginia Telecommunication services are generally exempt from sales and use tax in West Virginia. [ W. Va. Code (b)(2); see Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, West Virginia. ] Intrastate, interstate, and international telecommunications services are exempt from sales and use taxation. [ W. Va. Code (b)(2); see Streamlined Sales Tax Governing Board, Section 328 Taxability Matrix, West Virginia. ] BNA-SUTN WV 6.2. Wisconsin Telecommunications services are taxable if the service originates or terminates in Wisconsin and the service is charged to a service address in Wisconsin, regardless of the location where that charge is billed or paid. [ Wis. Admin. Code Tax 11.66(2)(a)(1) (2). ] The sale of intrastate, interstate, and international telecommunications services, except interstate 800 services, are taxable. [ Wis. Stat (2)(a)(5m). ] Cable television services and video services, including installation charges, are taxable. [ Wis. Stat (2)(a)(12). ] BNA-SUTN WI 6.2. Wyoming Wyoming imposes a sales tax on the price paid for intrastate telecommunications services including the consideration paid for the sale, rental or leasing of any equipment or ancillary services that are incidental to it. The sales tax is also imposed on the sales price paid for intrastate calls that originate and terminate in a single state and are billed to a customer with a place of primary use in Wyoming from mobile telecommunications services according to the Mobile Telecommunications Sourcing Act. [ Wyo. Stat (a)(i)(C). ] Interstate and international telecommunications services are not subject to tax in the state. BNA-SUTN WY 6.2.
0-State Analysis School Attendance Age Limits 700 Broadway, Suite 810 Denver, CO 80203-32 303.299.3600 Fax: 303.296.8332 Introduction School Attendance Age Limits By Marga Mikulecky April 2013 This 0-State
MEDICAL MALPRACTICE STATE STATUTORY REFERENCE GUIDE 41 MEDICAL MALPRACTICE STATE STATUTORY REFERENCE GUIDE The following references to statutes relevant to medical malpractice cases are intended exclusively
Alabama Ala. Code 5-25-5 Bond only required where licensee does not submit evidence of net worth. Loan originators may be covered by Alaska 25,000 Alaska Stat. 06.60.045 Arizona $10,000-$15,000 Ariz. Rev.
ADULT PROTECTIVE SERVICES, INSTITUTIONAL ABUSE AND LONG TERM CARE OMBUDSMAN PROGRAM LAWS: CITATIONS, BY STATE (Laws current as of 12/31/06) Prepared by Lori Stiegel and Ellen Klem of the American Bar Association
COMPARATIVE NEGLIGENCE RULES & BI/PD STATUTES OF LIMITATIONS This survey of state laws is a quick reference guide that should only be used as a starting point in researching the applicable law to a given
STATE INCOME TAX WITHHOLDING INFORMATION DOCUMENT Zurich American Life Insurance Company (ZALICO) Administrative Offices: PO BOX 19097 Greenville, SC 29602-9097 800/449-0523 This document is intended to
Summary of statutory or regulatory provision by entity. Alabama As long as may be necessary to treat the patient and for medical legal purposes. Ala. Admin. Code r. 545-X-4-.08 (2007). (1) 5 years. Ala.
Postsecondary Tuition and Fees Introduction Tuition-Setting Authority for Public Colleges and Universities By Kyle Zinth and Matthew Smith October 2012 Who sets tuition? Regardless of the state in question,
Alabama any other person called upon to render aid to any child ALA. CODE 26-14-10 Alaska ALA. CODE 26-14-3(a) paid employees of domestic violence and sexual assault programs, and crisis intervention and
2016 Individual Exchange Premiums updated November 4, 2015 Within the document, you'll find insights across 50 states and DC with available findings (i.e., carrier participation, price leadership, gross
Video Voyeurism Laws Federal Law Video Voyeurism Prevention Act of 2004, 18 U.S.C.A. 1801. Jurisdiction limited to maritime and territorial jurisdiction, or federal property including but not limited to
Model Regulation Service April 2005 Corporate Owned Life Insurance (COLI) is life insurance a corporate employer buys covering one or more employees. With COLI, the employer is generally the applicant,
Model Regulation Service - January 1993 These Guidelines have been prepared for use by state insurance department personnel who may be presented with questions or concerns regarding charitable gifts of
IWLA - STATEMENT OF FACTS The International Warehouse Logistics Associations ("IWLA") is a warehousing and logistics industry association representing more than 400 members that are thirdparty logistics
Escheat Requirements *Indicates updates in laws or regulations for the state California: See General Reporting Instructions for Holders of Unclaimed Property Missouri: Limitation does not affect property
WHAT STATES IS IT ILLEGAL TO DO BPO S? Copyright Protected by BPO University Nicole Ocean 2010 My name is Nicole Ocean, founder and administrator of the BPO University. I am a certified real estate instructor
State STATE BY STATE ANTI-INDEMNITY STATUTES Sole Negligence Sole or Partial Negligence Closes A.I. Loophole Comments Alabama Alaska Alaska Stat. 45.45.900. Except for hazardous substances. Arizona (Private
VCF Program Statistics (Represents activity through the end of the day on June 30, 2015) As of June 30, 2015, the VCF has made 12,712 eligibility decisions, finding 11,770 claimants eligible for compensation.
Youth in the 2008 and 2006 Elections: A State-by-State Comparison By Surbhi Godsay, Amanda Nover, and Emily Hoban Kirby 1 September 2010 The 2008 presidential election saw a two percentage point increase
Forms are listed alphabetically by form title. INDEX POLICY CODES 1. Auto 2. Fire and Multiple Peril 3. Liability 4. Property, other than Fire and Multiple Peril (e.g. Crime & Inland Marine) 5. Workers
LexisNexis Law Firm Billable Hours Survey Top Line Report June 11, 2012 Executive Summary by Law Firm Size According to the survey, we found that attorneys were not billing all the time they worked. There
Annual Survey of Public Pensions: State- and Locally- Administered Defined Benefit Data Summary Report: Economy-Wide Statistics Division Briefs: Public Sector By Phillip Vidal Released July 2015 G14-ASPP-SL
State-Level Analysis HELP WANTED PROJECTIONS of JOBS and EDUCATION REQUIREMENTS Through 2018 JUNE 2010 ANTHONY P. CARNEVALE NICOLE SMITH JEFF STROHL Contents 1 Introduction 3 U.S. Maps: Educational concentrations
January 2014 Fact Sheet Where Are States Today? Medicaid and CHIP Eligibility Levels for Children and Non-Disabled Adults as of January 1, 2014 As part of the Affordable Care Act s goal to reduce the number
Alaska AK Production (G) Region D Tan - Development Required Alabama AL Production (G) Region C Arkansas AR Production (G) Region C D Yellow - Pended for required Beta Site Green - In Production - Direct
State /Federal Statute & Regulations Active Brake Federal Regulations 49 C.F.R. 393.42 (b)(4) 49 C.F.R. 393.48 49 C.F.R. 393.40(b)(5) Light Duty Trailers: Every commercial motor vehicle must have brakes
Life Without Parole (JLWOP) February 2010 STATE LWOP Law JLWOP 1 ALABAMA YES 62 0 court Ala. Stat. 13A-6-2 ALASKA No LWOP parole always possible No -- -- - Max. age of 18 yrs. old Alaska Stat. 11.41.100
This chart accompanies Protection From Creditors for Retirement Plan Assets, in the January 2014 issue of The Tax Adviser. State-by-state analysis of IRAs as exempt property State State Statute IRA Alabama
United States Bankruptcy Court District of Arizona NOTICE TO: DEBTOR ATTORNEYS, BANKRUPTCY PETITION PREPARERS AND DEBTORS UPDATED REQUIREMENTS FOR FORMAT OF MASTER MAILING LIST The meeting of creditors
Where Are States Today? Medicaid and CHIP Eligibility Levels for Children and Non-Disabled Adults as of April 1, 2014 As part of the Affordable Care Act s goal to reduce the number of uninsured, it makes
SURVEY OF THE CURRENT INSURANCE REGULATORY ENVIRONMENT FOR AFFINITY MARKETIG ARRANGEMENTS (FORC Journal: Vol. 23 Edition 4 - Winter 2012) Kevin G. Fitzgerald, Esq. (414) 297-5841 N. Wesley Strickland (850)
Cancellation/Nonrenewal Surplus Lines Exemptions * Indicates updates in laws or regulations for the state Contact: Tina Crum, email@example.com, 847-553-3804 Disclaimer: This document was prepared by
United States Bankruptcy Court District of Arizona NOTICE TO: DEBTOR ATTORNEYS, BANKRUPTCY PETITION PREPARERS AND DEBTORS UPDATED REQUIREMENTS FOR FORMAT OF MASTER MAILING LIST The meeting of creditors
Table 1: Advertising, Marketing and Promotional Expense as a Percentage of Net Operating Revenue NAIC Group % Attorney s Title 3.8% Chicago / Fidelity 0.9% Diversified 0.6% First American 2.7% Investors
Chart Overview of Nurse Practitioner Scopes of Practice in the United States Sharon Christian, JD, Catherine Dower, JD, Edward O Neil, PhD, MPA, FAAN Center for the Health Professions University of California,
Sales and Use Tax Chart: Taxablity of Utilities in the State Sales Tax Source: Bloomberg BNA Jurisdiction Alabama Taxation of Utilities The sale of gas, water, or electricity sold by public utilities is
Cancellation of Debt (COD) R. Bruce McCommons Harford County, MD TrC 12/4/2013 firstname.lastname@example.org 1 Cancellation of debt (COD)... Generally, if a debt for which the taxpayer was personally responsible
State Definition Citation Text ALABAMA MORTGAGE BROKERS LICENSING ACT Mortgage broker means any person who directly or indirectly solicits, Ala. Code 5 25 2(9) processes, places, or negotiates mortgage
Instructions: (Please fax or email the completed documents) email@example.com Fax: 1-855-631-4174 o Fill o Copy o Copy o initial o Insurance out Carrier profile of Common Carrier Authority Company
Default Definitions of Person in State Statutes State Alabama ALA. CODE 1-1-1 (2014) 1-1-1. Definitions. The following words, whenever they appear in this code, shall have the signification attached to
Health Insurance Exchanges and the Medicaid Expansion After the Supreme Court Decision: State Actions and Key Implementation Issues Sara R. Collins, Ph.D. Vice President, Affordable Health Insurance The
Required Minimum Distribution Election Form for IRA s, 403(b)/TSA and other Qualified Plans For Policyholders who have not annuitized their deferred annuity contracts Zurich American Life Insurance Company
Beth Radtke 50 Included in the report: 7/22/2015 11:15:28 AM Alaska (AK) Arizona (AZ) Arkansas (AR) California-RN (CA-RN) Colorado (CO) Connecticut (CT) Delaware (DE) District Columbia (DC) Florida (FL)
MEMORANDUM DATE: August 26, 2008 RE: Express Consent Requirement for Delivery of Recorded Messages The following sets forth the individual state and federal requirements regarding express consent for the
Rate Regulation Introduction Concerns over the fairness and equity of insurer rating practices that attempt to charge higher premiums to those with higher actual and expected claims costs have increased
Audio Monitoring And The Law: How to Use Audio Legally in Security Systems Presented to ISC West / SIA Education April 11, 2013 Donald J Schiffer Attorney at Law General Counsel Louroe Electronics Today
Arizona Form 2014 Credit for Taxes Paid to Another State or Country 309 Phone Numbers For information or help, call one of the numbers listed: Phoenix (602) 255-3381 From area codes 520 and 928, toll-free
Report of a Survey of State Mathematics Supervisors: What influence has NCTM s Curriculum Focal Points had on state-level specification of learning goals? September 2007 This paper was supported by funds
Table 1: Laws And Coverage Requirements For Domestic Service Employment By AL Code of Alabama 1975- Articles 1-13, Sections 25-5-1 25-5-340 AK Chapter 23.30- Alaska Labor and AZ Arizona Revised Statutes-
Policy Forms and Endorsements IT IS WOLTERS KLUWER FINANCIAL SERVICES' POLICY TO LIMIT THE SALE OF BUREAU FORMS TO THE MEMBERS AND SUBSCRIBERS OF THOSE RESPECTIVE BUREAUS. PURCHASE AND USE OF BUREAU FORMS
8. Network Usage and Growth To monitor use of the public switched telephone network, the National Exchange Carrier Association (NECA) provides quarterly reports to the Commission on the volume of interstate
False Claims Act Regulations by State Under the False Claims Act, 31 U.S.C. 3729-3733, those who knowingly submit, or cause another person or entity to submit, false claims for payment of The purpose of
COMMERCIAL FINANCE ASSOCIATION Annual Asset-Based Lending and Factoring Surveys, 2008 Non-Member Edition May 6, 2009 R.S. Carmichael & Co., Inc. Commercial Finance Association 70 West Red Oak Lane (4 th
Victims of drunk driving crashes are given a life sentence. In instances of vehicular homicide caused by drunk drivers, these offenders rarely receive a life sentence in prison. Laws vary greatly on the
NONJUDICIAL TRANSFER OF TRUST SITUS CHART 1 This chart provides a survey of the State statutory provisions for all States and the District of Columbia relating to the nonjudicial transfer of the principal
PruTerm WorkLife 65 SM LEARN ABOUT THE PRODUCT AND MARKET Benefits of Selling WorkLife 65 Pru s new and innovative term product will resonate with your clients. WorkLife 65 is a new and innovative term
APPENDIX 1 PRIMARY SOURCES BY JURISDICTION This appendix contains citation information about reporters, statutory compilations, session laws, and administrative compilations and registers for state, territorial,
CEUGuide Continuing Education Units (CEU) You are responsible for meeting any CEU requirements which may apply to your professional work in the low voltage industry. It is your responsibility to identify
LEGAL BARRIERS FOR PEOPLE IN RECOVERY FROM DRUG AND ALCOHOL ADDICTION: LICENSES AND CREDENTIALS There are many legal obstacles facing people who have overcome addiction and are in good recovery. This memorandum
State Applicable Taxes Tax Overview Alabama Alaska Arizona Arkansas California State, county and city lodging State, county and city transaction privilege (TPT) City hotel/motel City TPT on long-term rentals
Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile Mode Alabama Percent of Teachers FY Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile
APPENDIX B State Trademark Registration Provisions Each of the fifty states maintains a web site offering valuable information, addresses, and, in many cases, trademark application and renewal forms. In
The data in this chart was compiled from the physician fee schedule information posted on the CMS website as of January 2014. CPT codes and descriptions are copyright 2012 American Medical Association.
MARKETING AND SALE OF TRAVEL INSURANCE GETS TOUGHER IN NEW YORK (FORC Journal: Vol. 18 Edition 2 - Summer 2007) According to Bureau of Transportation statistics at the U.S. Department of Transportation,
Responsibility and Work Opportunity Reconciliation Act.... STATE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM PARTICIPATION RATES IN 2009 FOOD AND NUTRITION SERVICE Recent studies have examined national participation
Three-Year Moving Averages by States % Home Internet Access Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana
National Conference of State Legislatures Discrimination Laws Regarding Off-Duty Conduct Updated October 18, 2010 The issue of employees' rights to engage in certain off-duty activities and in the competing
7 th National RAC (and MAC) Summit December 5 6, 2012 Washington, DC Jane Snecinski P.O. Box 12078 Atlanta, GA 30355 www.postacuteadvisors.com National client base (both public and private sector) based
STATE PERSONAL INCOME TAXES ON PENSIONS & RETIREMENT INCOME: TAX YEAR 2010 Ronald Snell Denver, Colorado February 2011 Most states that levy a personal income tax allow people who receive retirement income
ALABAMA Alabama State Specific Release Form Control\Release Forms_pdf\Alabama 1-2 Weeks ALASKA ARIZONA Arizona State Specific Release Form Control\Release Forms_pdf\Arizona 7-8 Weeks by mail By Mail ARKANSAS
NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST ** Utilize this list to determine whether or not a non-resident applicant may waive the Oklahoma examination or become licensed
Model Regulation Service April 1995 LIFE AND HEALTH INSURANCE POLICY LANGUAGE SIMPLIFICATION MODEL ACT Table of Contents Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 7. Section
February 2015 Fact Sheet Where Are States Today? Medicaid and CHIP Eligibility Levels for Adults, Children, and Pregnant Women as of This fact sheet provides an overview of eligibility levels for parents,
ITEM 127-105-R0505 TABLE 1 CURRICULUM FOR 72 CREDIT ASN WITH OPTIONAL PN EXIT AFTER 48(+) CREDITS ( STAND-ALONE LPN PROGRAMS WILL OFFER FIRST FOUR SEMESTERS) Course Credits Didactic/Clinical/Lab Course
Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds
NOTICE OF PROTECTION PROVIDED BY This notice provides a brief summary of the [STATE] Life and Health Insurance Guaranty Association (the Association) and the protection it provides for policyholders. This