WSR 17-23-115

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed November 17, 2017, 8:03 a.m.]

INTERPRETIVE STATEMENT ISSUED

The department of revenue has issued the following excise tax advisory (ETA):

ETA 3205.2017 - Taxability of Telecommunications Support Payments

This ETA explains the taxability of various telecommunications support payments and miscellaneous fees received by certain telecommunications service providers.

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.

Erin T. Lopez

Tax Policy Manager

Rules Coordinator