Telecommunications Tax Archive Articles

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2007 Articles

October

Tennessee Untangles Telecom Tax for Truck Tracking Devices

June
Virginia Asks Telecoms - For Whom Does the Provider Provide?

May
Georgia Senate Sets to Simplify Telecom Tax and Fees

April
Telecom: Let’s Talk SSTP and Common Carriers

March
A Bouncing Bundle of Telecom Services Examined in South Dakota

January
"New York Phone Home” - Calling Cards Examined

March
North Carolina Telephone Exemptions

April
Utah Telecoms Receive New Exemptions

May
North Dakota Amends Sales and Use Tax Rules for Telecommunications

June
Virginia Centralizes Telecommunication Taxes

September
A Phone Line by Any Other Name - VoIP Examined in Missouri

October
Indiana Discusses Telecom Services Taxation

Virginia Digs Into Underground Fiber Taxation

November
North Carolina Makes the Call on Redefining Telecom

December
South Carolina Taxes Telecom Termination

South Carolina is Making a List and checking it Twice of Taxable Telecom Services

Tennessee Puts Voice Mail Through the True Object Test

Vermont Telecom and the Streamlined Sales Tax Project

December
Tennessee Telecommunication Bulletin Update

November
Electricity Not "Current"ly Exempt in New York Telecom

Pennsylvania Issues Telecom Service Bulletin

Tennessee Talks Telephone Equipment Exemptions

October
Fiber Optic Lines Change the Rules in New York

September
Massachusetts Amends Telecommunication Services Rule

North Carolina Telecommunications Rate Change

August
Indiana Dishes on Satellite Transmission Taxability

Vermont Gets Telecom In Line With SSTP

July
Florida Excludes Internet Access from "Sales Price"

June
Georgia Defines Mobile Telecommunications

May
Arkansas Redefines Telecommunications

April
Is VoIP Taxable in New Jersey?

March
Pennsylvania and Wisconsin Talk VoIP

February
Arizona Rules Telecommunications Equipment not Exempt

1-900-TAX-ABLE in Maryland

January
Kansas State High Court Debates Refunds on Telecommunication Equipment

Missouri Offers Company Refund on Remand

Internet Access Exemption in South Carolina

Cellular Phone Service not Exempt in Washington

December
Congress Reinstates Internet Tax Ban Through 2007

Ohio Announces Private Communications Sourcing Rules

November
South Carolina Addresses Taxability of Communication Services

Wyoming Defines Communication Fees and Surcharges Taxability

October
Arizona Clarifies Taxation of Answering Services

Taxability of 911 Services Clarified in Wyoming

September
Tennessee Redefines Telecom Tax

Tennessee Demystifies Bundled Services

Virginia Increases Tax and Repeals Exemption

August
Taxation of Mobile Telecommunications Services Discussed in Arizona

Games for Wireless Phones Taxable in Kansas

Voicemail Service Taxable - Triage Service Not in New York

Oklahoma Revises Rules to Implement Streamlined Sales Tax Agreement

July
Arizona Addresses Taxation of Bundled Services

Administrative Rules Amended in Idaho

Certain Labor Charges Exempt on Cellular Towers in Oklahoma

Taxation of Bundled Services Addressed in District of Columbia

June
Tennessee Establishes Refund Procedure for Internet Access

May
Telecom Equipment Qualifies for Capital Equipment Exemption in Minnesota

Cellular Provider Does Not Qualify for Manufacturing Exemption in Pennsylvania

Sales and Use Tax Treatment of Prepaid Cards Examined in South Carolina

April
Indiana Addresses Taxation of Bundled Services

Prepaid Cards Now Taxable in Virginia

Taxation of Bundled Services Addressed in Washington

February
Sales Tax Rate on Interstate Services Reduced 2% in Louisiana

Pennsylvania Budget Bill Contains Telecomm Law Changes

January
Case Remanded Back to Trial Court in Louisiana

International Phone Service Not Eligible for Exemption in Virginia

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Mark Your Calendars for a Sales Tax Holiday in Massachusetts

Tax Amnesty Deadline Approaching in North Dakota

California Enacts Interstate Regulation

Eye Shields Exempt as Wound Dressings in Texas

Advertising Materials Mailed Out-Of-State are Exempt in New Jersey

U.S. Department of State to Review Sales of Motor Vehicles to Foreign
Counsuls in California

Detective Services Taxable in Nebraska

Tax Amnesty Programs in Kanasa and North Dakota

Prescribed Over-the-Counter Drugs not Exempt in Michigan

Massachusetts Holds Hearing on Regulation for Computer Industry Services

Medical Equipment Samples Exempt in New York?

Kansas Rules on Destination Sourcing for Contract Services

Cruise Company Eligible for Sales Tax Exemption in Florida

Communications Services Purchased for Resale Exempt in Florida

Auto Rental Excise Tax Discussed in Indiana

Construction Site Cleaning Services Taxable in New Jersey

Texas Manufacturer Considered Contractor Regarding Self-Produced Materials

New York Discusses Taxability of Bi-Monthly Publication

Prefabricated Building Material Taxable in Kentucky

Wyoming "Train Mile Tax" Violates Federal Law?

Exemption Denied for Telecom Equipment in Minnesota

Purchase of DSL Lines is Taxable in New York

Lease with Nominal Purchase Option Non-Taxable in Alabama

Alabama Mandates Electronic Filing

Tax Amnesty Announced in Virginia

Credit Card Fee Taxable in Alabama?

Online Service Is Not Telecommunications in Tennessee

Roof Replacement Subject to Sales and Use Tax in Texas

Louisiana Clarifies Sales Tax Exemption On Motor Vehicles

Leasing Terminology Conformed in South Dakota

Illinois Updates Sales Tax Rates For Appliances

Massachusetts Clarifies Tax Treatment Between Printers and Customers

Legislation Expands Definition of Nexus in Alabama

Taxability Of Airport Services Discussed in Florida

Florida Clarifies Publication Exemption

Ohio Budget Bill Signed

Colorado Addresses Taxation of Bundled Services

Taxability of Prebuilt Housing Discussed in Pennsylvania

Trucks Must Pass Test to Maintain Exemption in Louisiana

Ohio Amends Lease And Rental Definition

Medical Exemption Discussed in South Carolina

Chemicals Used In Publishing Are Taxable in Arizona

Indiana Clarifies Sales Tax for Farmers Markets

Upcoming Sales Tax Holidays

Taxability of Storm Water Drainage Fees - Iowa

Taxability of Billboards in New Jersey

Production Equipment Exempt in New York

Telephone Charges Marked Up by Hotel are Taxable in Indiana

Technical Support Not Taxed Twice in Texas

Louisiana Enacts Bill Regarding Taxability of Personal Property

Illinois Amends Rolling Stock Exemption

Washington Increases Sales Tax on Motor Vehicle Leases

Sale or Lease of Motor Vehicles Exempt in Neveda?

Kansas Rules on Taxability of Prosthetic Devices

Connecticut Repeals Sales Tax Exemption for Newspapers

Iowa Sales Tax Holiday

West Virginia Sales Tax Holiday

Uniform Local Sales Tax Code Enacted in Louisiana

Lawn Care Services Defined in Iowa

SSTP Update - Implementing Legislation by State

North Carolina Sales Tax Holiday

South Carolina Court of Appeals Rules In Favor Of Taxpayer

Indiana House Enrolls Act 1815

Ohio Sourcing Law Changes

Sales Tax Refund for Idaho Building Contractors

Sales of Newspapers No Longer Exempt in Tennessee?

Indiana Clarifies Computer Definitions

Two States Change Definition of Lease Contracts

Sales Tax Holiday in West Virginia

Taxability of Customer Coupons Reviewed in Alabama

Washington Reviews Machinery and Equipment Exemption

Wyoming Expands Medical Exemption

Use Tax On Promotional Material in Washington

DSL Internet Service Charges Exempt in Louisiana

Intrastate Exemption Amended in Wyoming

Penalty Waiver Documentation Clarified in Louisiana

Taxability of Usage Fee Payments for Leased Property Clarified Louisiana

Gas Company Not Accountable for Tax in Louisiana

Publisher Must Pay Sales Tax on Purchased Goods in Wisconsin

Discount Club Membership Fee Taxable in Louisiana

Louisiana Expands Exemption for Dental Devices

Location of Server Effects Taxability of Web Design Services in Kansas

Taxability of Construction Materials Reviewed in Florida

EDI Filing Option Available in Alabama

Louisiana Drops Sales Tax Rate for Food and Utilities

California Clarifies Definition of Motor Vehicles

Distribution of Scrap Materials Not Exempt in Utah

Non-Profit Organizations Exempt from Sales Tax on Printing Costs in Florida

Taxability of Scanned Documents Clarified in Minnesota

North Carolina Implements 1/2 Cent Sales Tax

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States Continue to Move Toward Mobile Telecommunications Sourcing Legislation

Telecommunications Taxation Reformed in Illinois

Alabama Legislature Revises Definition for Telephone Services

Higher Rate Imposed on Business Customers in Tennessee

Rules Amended to Reflect New Communication Service Tax in Iowa

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Bundled Charges for Internet Access in Colorado

Commission Paid by Supplier to Sales Agent Exempt in New York

Exemption for Certain Telecom Services Amended in Missouri

Kentucky Revenue Cabinet Adopts New Administrative Regulation

South Carolina Adopts Mobile Telecommunications Sourcing Act

Iowa Adopts Mobile Telecommunications Sourcing Act

Oklahoma Adopts Mobile Telecommunications Sourcing Act

North Dakota Adopts Mobile Telecommunications Sourcing Act

Connecticut Adopts Mobile Telecommunications Sourcing Act

Minnesota Adopts Mobile Telecommunications Sourcing Act

Louisiana Adopts Mobile Telecommunications Sourcing Act

Telephone Number Portability

Florida Enacts the Communications Services Act

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Update - Mobile Telecommunications Sourcing Act

Mobile Telecommunications Sourcing Act

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States Take Action to Implement Universal Mandate

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The E-Rate

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Telecom Industry Explosion Challenges Tax Policy

Tax Implications of the Telecommunications Act of 1996

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