Legislation
- Title
- Sales and Use Tax - Taxable Services - Telephone Answering Service
- Sponsored by
- Delegates Palakovich Carr, Barve, Buckel, Cassilly, Gilchrist, Hornberger, Luedtke, Reilly, Rose, Shoemaker, Smith, Ivey, and Mosby
- Status
- Veto sustained (0-138)
- Analysis
- Fiscal and Policy Note (Revised)
Synopsis
Defining "telephone answering service" for the purpose of establishing that the service is taxable under the sales and use tax only if the service consists exclusively of answering a telephone either by an automated system or by a live operator, taking messages, and transmitting messages to the customer; and establishing that a telephone answering service is not a taxable service if certain acts are only incidental to and less than 5% of the service provider's total gross receipts in a calendar year.
Committees
- Original:
- Ways and Means
- Opposite:
- Budget and Taxation
Details
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11-101 )
Last Updated: 2/3/2020 2:31 PM