Chapter 12A-19 - COMMUNICATIONS SERVICES TAX
- Section 12A-19.010 - Registration
- Section 12A-19.020 - Tax Due at Time of Sale; Tax Returns and Regulations
- Section 12A-19.030 - Communications Services Tax Direct Pay Permits
- Section 12A-19.041 - Sales of Communications Services to a Residential Household
- Section 12A-19.042 - Governmental Exemption from the Communications Services Tax
- Section 12A-19.043 - Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax
- Section 12A-19.050 - Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections
- Section 12A-19.060 - Sales for the Purpose of Resale
- Section 12A-19.070 - Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods
- Section 12A-19.071 - Department of Revenue Electronic Database
- Section 12A-19.072 - Certification of Service Address Databases
- Section 12A-19.073 - Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions
- Section 12A-19.080 - Distribution Adjustments Resulting from Misallocation of Tax
- Section 12A-19.100 - Public Use Forms