Sales and Use Tax – Taxable Services – Telephone Answering Service

Bill Number:  SB0945

Bill Sponsor(s):  Senator Kramer

Subject:  Budget and Taxation,Ways and Means

Bill Summary:

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 in a certain manner and transmitting messages to the customer; 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; etc.

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