[§239-12]  Call centers; exemption; engagingin business; definitions.  (a)  This chapter shall not apply to amountsreceived from a person operating a call center by a person engaged in businessas a telecommunications common carrier for interstate or foreigntelecommunications services, including toll-free telecommunications,telecommunications capabilities for electronic mail, voice and datatelecommunications, computerized telephone support, facsimile, wide areatelecommunications services, or computer to computer communication.

(b)  The department, by rule, may provide thatthe person providing the telecommunications service may take from the personoperating a call center a certificate, in a form that the department shallprescribe, certifying that the amounts received for telecommunications servicesare for operating a call center.  If the certificate is required by rule of thedepartment, the absence of the certificate in itself shall give rise to thepresumption that the amounts received from the sale of telecommunicationsservices are not for operating a call center.

(c)  As used in this section:

"Call center" means a physical orelectronic operation that focuses on providing customer service and support forcomputer hardware and software companies, manufacturing companies, softwareservice organizations, and telecommunications support services, within anorganization in which a managed group of individuals spend most of their timeengaging in business by telephone, usually working in a computer-automatedenvironment; provided that the operation shall not include telemarketing orsales.

"Customer service and support" meansproduct support, technical assistance, sales support, phone or computer-basedconfiguration assistance, software upgrade help lines, and traditional helpdesk services.

(d)  This section shall not apply to incomereceived after June 30, 2010. [L 2000, c 195, §3]

 

Note

 

  L 2000, c 195, §5(3) provides in part that this section:

  "... shall apply to the entire gross income received bya public service company for the fiscal year preceding July 1, 2001; providedthat in the case of a public service company operating on a calendar year, thisAct shall apply to the entire gross income received for the calendar year inwhich July 1, 2001, occurs and for fiscal years thereafter."