|Filing frequency:||See Sales Related Taxes
Must be filed electronically using Taxpayer Access Point
|Payment frequency:||See Sales Related Taxes|
|Statutes:||10-1 Part 4|
|Revenue:||Used by the municipality that imposed the tax|
|Sourcing:||Zip+4 Boundaries Tables (downloads)|
Municipalities may adopt this tax on a telecommunication provider’s gross receipts from certain telecommunication services. Telecommunication providers may either pay the tax themselves or collect the tax from their customers.
Sales and use tax exemptions do not apply to these fees. See Publication 62 for applicable exemptions.