Part 495 - Telecommunications Excise Tax

Section Name
495 Table of Contents
495.100 Meaning of "Gross Charges"
495.105 Exemptions
495.110 Retailers
​495.111
​Registration of Retailers
495.112
​Revocation of Certificate of Registration
495.115 Interstate
495.120 Mobile Operations Reporting Option
495.125 Responsibility for Accounting and Payment of Tax
495.130 Credits
495.135 Tax Returns - When Due - Contents
495.140 Imposition of Telecommunications Excise Tax