Chapter 1 — Introduction
1. Definitions
Chapter 2 — Public Utility Commission Gross Receipts Assessment
Chapter 3 — 9-1-1 Emergency Service Fees and Equalization Surcharge
Chapter 4 — Telecommunications Infrastructure Fund
Chapter 5 — Sales and Use Tax
1. Introduction
2. Definitions
3. General Information
4. Bills and Invoices
5. Telecommunications Equipment
6. Local Sales Tax
7. Mobile Sourcing Act
8. Telephone Prepaid Calling Cards
9. Coin-Operated Telephones
10. Taxable Purchase
11. Sales Tax Assessment Base
12. Sales Tax Exclusions/Exemptions

Audit Procedures for Telecommunications Taxes