Chapter 82-A - COMMUNICATIONS SERVICES TAX

Section 82-A:1 - Statement of Purpose
Section 82-A:2 - Definitions
Section 82-A:3 - Imposition of Tax; Intrastate Communications Services
Section 82-A:4 - Imposition of Tax; Interstate Communications Services
Section 82-A:4-a - Computation of Tax; Coin-Operated Telephone Service
Section 82-A:4-b - Special Rules for Mobile Telecommunications Services
Section 82-A:4-c - Special Rules for Private Communications Services
Section 82-A:4-d - Special Rules for VoIP Services
Section 82-A:4-e - Special Rules for Prepaid Wireless Telecommunications Service
Section 82-A:5 - [Repealed]
Section 82-A:6 - Collection of Tax
Section 82-A:7 - Tax Returns by Retailer; Estimated Payments and Extensions
Section 82-A:8 - Tax Returns by Taxpayer
Section 82-A:9 - Resale Number
Section 82-A:10 - [Repealed]
Section 82-A:11 - Books, Records, Papers and Other Documents
Section 82-A:11-a - Examinations of Telephone Company Records; Enhanced 911 Charges
Section 82-A:12 - [Repealed]
Section 82-A:13 - [Repealed]
Section 82-A:14 - Tax Sales
Section 82-A:15 - Administration; Rulemaking; Proceedings
Section 82-A:16 - [Repealed]
Section 82-A:16-a - Confidentiality of Records
Section 82-A:17 - Severability