Communications Tax
Effective January 1, 2007, a statewide 5 percent communications sales
and use tax, also referred to as communications sales tax, has been
levied on landline, wireless and Internet services, as well as satellite
TV and radio. Also included in this tax is a charge of $0.75 per land
line or cell phone per month for E-911, as well as $0.50 per prepaid
retail wireless calling service purchases.
Public rights-of-way use fee: Cable television providers are required to collect the public rights-of-way use fee from subscribers and include it in their monthly communications taxes return and remittance. Landline telephone service providers should continue to remit ROW fees as they currently do, unless they provide both telephone and cable services and the locality does not impose a public rights-of-way use fee on telephone services. Please refer to the Guidelines for additional information. Effective July 1, 2012, the ROW fee will be $0.91, an increase of $0.08 from the last fiscal year.


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