Sales Tax Articles
Sales Tax State Activity Update - April 2007
Telecom: Let's Talk SSTP and Common Carriers
Mississippi
Mississippi Governor Haley Barbour (R) has signed legislation incorporating the definitions regarding the telecommunications industry that have been adopted by the Streamlined Sales Tax Project (SSTP) into the sales tax code. The legislation amends Section 27-65-19(1)(e) Mississippi Code of 1972, and goes into effect on July 1, 2007.
(S.B. 2810, signed by the Governor on 3/13/07)
Utah
Legislation has been signed amending the Sales and Use Tax Act relating to the taxation of common carriers. The bill repeals from the list of transactions subject to sales and use tax amounts paid to a common carrier for telephone service, mobile telecommunications service or telegraph service. The bill only deletes the provision regarding amounts paid to a common carrier. Amounts paid to a telephone service provider or telegraph corporation (whether municipally or privately owned) continue to be subject to sales tax. The bill takes effect on July 1, 2007.
(H.B. 41, [Chapter 101], signed by the Governor on 3/09/07)
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