Sales and Use Tax – Taxable Services – Telephone Answering Service

Bill Number:  HB0809

Bill Sponsor(s):  Delegate Palakovich Carr

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 a certain percent of certain gross receipts; and making the Act an emergency measure.

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