§ 44-18.1-15 Telecommunication sourcingrule. – (A) Except for the defined telecommunication services in subsection (C), thesale of telecommunication service sold on a call-by-call basis shall be sourcedto (i) each level of taxing jurisdiction where the call originates andterminates in that jurisdiction or (ii) each level of taxing jurisdiction wherethe call either originates or terminates and in which the service addressed isalso located.
(B) Except for the defined telecommunication services insubsection (C), a sale of telecommunications services sold on a basis otherthan a call-by-call basis, is sourced to the customer's place of primary use.
(C) The sale of the following telecommunication servicesshall be sourced to each level of taxing jurisdiction as follows:
(1) A sale of mobile telecommunications services other thanair-to-ground radiotelephone service and prepaid calling service, is sourced tothe customer's place of primary use as required by the MobileTelecommunications Sourcing Act.
(2) A sale of post-paid calling service is sourced to theorigination point of the telecommunications signal as first identified byeither (i) the seller's telecommunications system, or (ii) information receivedby the seller from its service provider, where the system used to transportsuch signals is not that of the seller.
(3) A sale of prepaid calling service or a sale of a prepaidwireless calling service is sourced in accordance with § 44-18.1-11.Provided however, in the case of a sale of a prepaid wireless calling service,the rule provided in § 44-18.1-11, subsection (A)(5) shall include as anoption the location associated with the mobile telephone number.
(4) A sale of a private communication service is sourced asfollows:
(a) Service for a separate charge related to a customerchannel termination point is sourced to each level of jurisdiction in whichsuch customer channel termination point is located.
(b) Service where all customer termination points are locatedentirely within one jurisdiction or levels of jurisdiction is sourced in suchjurisdiction in which the customer channel termination points are located.
(c) Service for segments of a channel between two customerchannel termination points located in different jurisdictions and which segmentof channel are separately charged is sourced fifty percent in each level ofjurisdiction in which the customer channel termination points are located.
(d) Service for segments of a channel located in more thanone jurisdiction or levels of jurisdiction and which segments are notseparately billed is sourced in each jurisdiction based on the percentagedetermined by dividing the number of customer channel termination points insuch jurisdiction by the total number of customer channel termination points.
§ 44-18.1-15 Telecommunication sourcingrule. – (A) Except for the defined telecommunication services in subsection (C), thesale of telecommunication service sold on a call-by-call basis shall be sourcedto (i) each level of taxing jurisdiction where the call originates andterminates in that jurisdiction or (ii) each level of taxing jurisdiction wherethe call either originates or terminates and in which the service addressed isalso located.
(B) Except for the defined telecommunication services insubsection (C), a sale of telecommunications services sold on a basis otherthan a call-by-call basis, is sourced to the customer's place of primary use.
(C) The sale of the following telecommunication servicesshall be sourced to each level of taxing jurisdiction as follows:
(1) A sale of mobile telecommunications services other thanair-to-ground radiotelephone service and prepaid calling service, is sourced tothe customer's place of primary use as required by the MobileTelecommunications Sourcing Act.
(2) A sale of post-paid calling service is sourced to theorigination point of the telecommunications signal as first identified byeither (i) the seller's telecommunications system, or (ii) information receivedby the seller from its service provider, where the system used to transportsuch signals is not that of the seller.
(3) A sale of prepaid calling service or a sale of a prepaidwireless calling service is sourced in accordance with § 44-18.1-11.Provided however, in the case of a sale of a prepaid wireless calling service,the rule provided in § 44-18.1-11, subsection (A)(5) shall include as anoption the location associated with the mobile telephone number.
(4) A sale of a private communication service is sourced asfollows:
(a) Service for a separate charge related to a customerchannel termination point is sourced to each level of jurisdiction in whichsuch customer channel termination point is located.
(b) Service where all customer termination points are locatedentirely within one jurisdiction or levels of jurisdiction is sourced in suchjurisdiction in which the customer channel termination points are located.
(c) Service for segments of a channel between two customerchannel termination points located in different jurisdictions and which segmentof channel are separately charged is sourced fifty percent in each level ofjurisdiction in which the customer channel termination points are located.
(d) Service for segments of a channel located in more thanone jurisdiction or levels of jurisdiction and which segments are notseparately billed is sourced in each jurisdiction based on the percentagedetermined by dividing the number of customer channel termination points insuch jurisdiction by the total number of customer channel termination points.
§ 44-18.1-15 Telecommunication sourcingrule. – (A) Except for the defined telecommunication services in subsection (C), thesale of telecommunication service sold on a call-by-call basis shall be sourcedto (i) each level of taxing jurisdiction where the call originates andterminates in that jurisdiction or (ii) each level of taxing jurisdiction wherethe call either originates or terminates and in which the service addressed isalso located.
(B) Except for the defined telecommunication services insubsection (C), a sale of telecommunications services sold on a basis otherthan a call-by-call basis, is sourced to the customer's place of primary use.
(C) The sale of the following telecommunication servicesshall be sourced to each level of taxing jurisdiction as follows:
(1) A sale of mobile telecommunications services other thanair-to-ground radiotelephone service and prepaid calling service, is sourced tothe customer's place of primary use as required by the MobileTelecommunications Sourcing Act.
(2) A sale of post-paid calling service is sourced to theorigination point of the telecommunications signal as first identified byeither (i) the seller's telecommunications system, or (ii) information receivedby the seller from its service provider, where the system used to transportsuch signals is not that of the seller.
(3) A sale of prepaid calling service or a sale of a prepaidwireless calling service is sourced in accordance with § 44-18.1-11.Provided however, in the case of a sale of a prepaid wireless calling service,the rule provided in § 44-18.1-11, subsection (A)(5) shall include as anoption the location associated with the mobile telephone number.
(4) A sale of a private communication service is sourced asfollows:
(a) Service for a separate charge related to a customerchannel termination point is sourced to each level of jurisdiction in whichsuch customer channel termination point is located.
(b) Service where all customer termination points are locatedentirely within one jurisdiction or levels of jurisdiction is sourced in suchjurisdiction in which the customer channel termination points are located.
(c) Service for segments of a channel between two customerchannel termination points located in different jurisdictions and which segmentof channel are separately charged is sourced fifty percent in each level ofjurisdiction in which the customer channel termination points are located.
(d) Service for segments of a channel located in more thanone jurisdiction or levels of jurisdiction and which segments are notseparately billed is sourced in each jurisdiction based on the percentagedetermined by dividing the number of customer channel termination points insuch jurisdiction by the total number of customer channel termination points.
