15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax.
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15-53-138 . Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax.
(1)Rural telephone cooperatives or rural electric cooperatives providing retail telecommunications services in an area served by an incumbent local exchange carrier, as defined in 69-3-803 , that is not a cooperative shall collect the retail telecommunications excise tax imposed by this part from customers in the incumbent local exchange carrier's service area.
(2)An incumbent local exchange carrier that is not a cooperative providing retail telecommunications services in an area served by a rural telephone cooperative is not required to collect the retail telecommunications excise tax imposed by this part from customers in the rural telephone cooperative service area.