Telecommunications Service and Ancillary Service

Gross receipts derived from providing telecommunications service and ancillary service are subject to the 7.00% combined general rate of sales and use tax. Gross receipts derived from providing telecommunications service and ancillary service and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Combined General Rate Sales and Use Tax Return.

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Technical Publications for Telecommunications Service and Ancillary Service

  • Sales and Use Tax Bulletins - See SUTB 79, Telecommunications Service, Ancillary Service, Prepaid Telephone Calling Service, and Other Related Topics
     (Legislative changes effective after January 1, 2020 are not incorporated.)
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