Sales Tax Articles
Sales Tax State Activity Update - March 2006
North Carolina Telephone Exemptions
As part of the state's 2005 Appropriations Act signed into law last year, a new sales tax exemption was enacted that went into effect at the beginning of this year.
Beginning 1/1/06, a new sales and use tax exemption on the following items is enacted for sales to a telephone company regularly engaged in providing telephone services to subscribers on a commercial basis:
- Central office equipment
- Switchboard equipment
- Private branch exchange equipment
- Terminal equipment other than public pay telephone terminal equipment
- Parts and accessories attached to the equipment
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