TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 495 TELECOMMUNICATIONS EXCISE TAX
SECTION 495.115 INTERSTATE


 

Section 495.115  Interstate

 

Interstate telecommunications means all telecommunications that either originate or terminate outside the State. This includes telecommunications that originate or terminate outside of the United States. Consumers paying foreign taxes on telecommunications may take credit for such taxes in the same manner as taxes paid to other states.