The department of revenue has issued the following excise tax advisory (ETA):
ETA 3169.2011 Sourcing Wholesale Sales of Non-Mobile Telecommunications Services.
This ETA provides guidance regarding the sourcing, for B&O tax purposes, of gross proceeds received for wholesale telecommunications services (other than mobile telecommunications services).
A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.
Alan R. Lynn