12-02-036  

  • WSR 12-02-036

    INTERPRETIVE STATEMENT

    DEPARTMENT OF REVENUE


    [ Filed December 29, 2011, 2:33 p.m. ]


    INTERPRETIVE STATEMENT ISSUED


         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

    Rules Coordinator