TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 495 TELECOMMUNICATIONS EXCISE TAX
SECTION 495.110 RETAILERS


 

Section 495.110  Retailers

 

Retailers of telecommunications are persons who engage in the business of making sales of telecommunications at retail. This includes retailers who operate or provide radio repeater services, paging services, facsimile transmission services and party line services. Hotels and other traffic aggregators who sell telecommunications to guests or other persons at retail are retailers of telecommunications.