Does the purchase exemption apply to telecommunications services?
No. The purchase exemption does not apply to the sales tax on telecommunications services, such as telephone, computer, fax, “beeper” and alarm security telecommunications services. On the other hand, the purchase or rental of non-mobile telecommunications equipment, and repair and maintenance of the equipment, qualify for exemption – if, on the billings, such charges are stated separately from the charges for the telecommunications services.
No. The purchase exemption does not apply to the sales tax on telecommunications services, such as telephone, computer, fax, “beeper” and alarm security telecommunications services. On the other hand, the purchase or rental of non-mobile telecommunications equipment, and repair and maintenance of the equipment, qualify for exemption – if, on the billings, such charges are stated separately from the charges for the telecommunications services.
