SB 5948 - DIGEST

(SUBSTITUTED FOR - SEE 1ST SUB)

Provides that, in the case of a bundled transaction of services that include telephone service, if the price is attributable to services that are taxable and services that are nontaxable, the portion of the price attributable to the nontaxable services shall be subject to tax unless the provider can reasonably identify this portion from its books and records kept in the regular course of business.