TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE PART 495 TELECOMMUNICATIONS EXCISE TAX SECTION 495.115 INTERSTATE
Section 495.115 Interstate
Interstate telecommunications means all telecommunications that either originate or terminate outside the State. This includes telecommunications that originate or terminate outside of the United States. Consumers paying foreign taxes on telecommunications may take credit for such taxes in the same manner as taxes paid to other states. |