Part 495 - TELECOMMUNICATIONS EXCISE TAX
- Section 495.100 - Meaning of "Gross Charges"
- Section 495.105 - Exemptions
- Section 495.111 - Registration of Retailers
- Section 495.112 - Revocation of Certificate of Registration
- Section 495.110 - Retailers
- Section 495.115 - Interstate
- Section 495.120 - Mobile Operations - Service Address
- Section 495.125 - Responsibility for Accounting and Payment of Tax
- Section 495.130 - Credits
- Section 495.135 - Tax Returns - When Due - Contents
- Section 495.140 - Imposition of Telecommunications Excise Tax