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.

Technical Publications for Telecommunications Service and Ancillary Service

• Sales and Use Tax Bulletins - See Telecommunications Service, Ancillary Service, Prepaid Telephone Calling Service, and Other Related Topics Bulletin

• Important Notice: Telecommunications Service (10-06)