Ga. Comp. R. & Regs. R. 560-12-2-.24 - Communication Services
(1)
Communication Services. The tax applies to charges made for local
exchange telephone services, for cellular telephone services, and for the
amount of the guaranteed charges for semi-public coin-box telephone services.
The tax does not apply to other communication services. Installation and
service establishment charges are not taxable if separately stated on the
customer's bill. However, the tax applies to all tangible personal property
purchased or used in this State in connection with rendering interstate or
intrastate communication (telephone) services.
(2)
Cellular Telephone Services.
(a) Taxable Charges:
1. The monthly access charge (charge for the
right to access the cellular system) in the amount as set forth on each
cellular telephone provider's statement or bill to its customer or subscriber.
However, should the monthly charge include both access and a stated allowed
airtime usage in a combined or bundled amount, tax will be due on the entire
combined or bundled amount, unless, on the bill or statement, the amount is
broken out as between the various charges. When unbundling the taxable amount,
the minimum ascribed to monthly access must be no less than the minimum monthly
access charge made by the cellular telephone provider to the general public for
access to the cellular system (when no calls are placed by the customer and no
airtime is utilized by the customer) that is in effect during the billing
period.
2. All vertical services
for special features, including, but not limited to, call waiting, call
forwarding, speed calling, three-way calling.
3. The daily access portion of the "roaming"
charge made by the serving cellular provider serving the area within this State
in which the customer call is placed ("serving cellular provider") to the
billing cellular provider, for customer access to the serving cellular
provider's service area.
(b) Non Taxable Charges:
1. Airtime usage, if listed separately on the
customer's bill or statement.
2.
Voice mail services.
(c)
Situs for Determining Tax Rates. The situs for determining tax rates for
taxable cellular telephone services is the customer's garage or billing
address. However, if both addresses are outside this State, then the situs is
the location of the Serving Cellular Provider's serving switch. For billing
roamer access charges, calls are considered to be placed and shall be taxed at
the tax rate prevalent at the situs of the Serving Cellular Provider's serving
switch. In the event a cellular telephone provider has a cellular system that
traverses state lines and has cells and customers located in states traversed
by such system, the situs, for the purpose of collection and remittance of
taxes for taxable cellular services, as between the states traversed by such
system, shall be the customer's garage or billing address.
(d) Interconnection Services. With respect to
and for that portion of taxes otherwise subject to collection from a cellular
telephone provider by its local exchange telephone carrier(s), for the
provision of access or interconnection services that are resold by any such
cellular provider, a cellular provider may either (i) take a credit, equal to
the taxes collected by its local exchange telephone carrier(s) on access or
interconnection services, against taxes due by the cellular provider to the
Department, or (ii) execute a valid Certificate of Exemption (Form ST-5) for
exemption from payment of taxes on access or interconnection services that are
resold by the cellular provider. No credit may be taken for that portion of
taxes collected from any cellular telephone provider by its local exchange
telephone carrier(s) for the provision of local telephone measured usage
services. (No credit or refund shall be given by the Department to any cellular
telephone provider for taxes collected from any cellular telephone provider on
the provision of local exchange telephone services to such cellular telephone
provider by its local exchange telephone carrier prior to December 1,
1992.)
Notes
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