10-45-6.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions.
Except as provided in §10-45-6.2, there is hereby imposed a tax of four and one-half percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:
(1)Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;
(2)Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or
(3)Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in §10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.
If a call center uses an exemption certificate to purchase services not meeting the criterion established in §10-45-6.3, the call center is liable for the applicable tax, penalty, and interest.
Source: SL 1974, ch 97, §2; SL 1980, ch 325, §17; SL 1987, ch 98, §7; SL 1988, ch 106, §1; SL 2002, ch 61, §5; SL 2003, ch 63, §1, eff. May 1, 2003; SL 2008, ch 52, §1; SL 2009, ch 47, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011; SL 2016, ch 65, §5, eff. June 1, 2016.