15-53-130. (Temporary) Imposition of retail telecommunications excise tax -- rate.
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/mt/title-15/chapter-53/part-1/15-53-130·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-53-130 . (Temporary) Imposition of retail telecommunications excise tax -- rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132 , the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)