Sales and Use Tax - Telecommunications Service


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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 34 Sales and Use Tax - Telecommunications Service
Type of Filing Amendment
Regulation Status Inactive
Effective 01/03/2007 to 01/01/2010

Regulation Authority:

44-18-7(9), 44-18-7(12) and 44-18-7.1(y)

Purpose and Reason:

The purpose of the amended rules and regulations is to amend the sales and use tax regulations so to be consistent with the requirement of streamlined sales tax regarding telecommunications services.