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.
Bill File Type: Regular
Effective Date(s): Upon Enactment
( 11-101 )
Last Updated: 2/3/2020 2:31 PM