Collection of taxes
Sec. 4. (a) Gross receipts do not include collections by a taxpayer
of a tax, fee, or surcharge imposed by a state, a political subdivision,
or the United States if:
(1) the tax, fee, or surcharge is imposed solely on the sale at
retail of utility services;
(2) the tax, fee, or surcharge is remitted to the appropriate
taxing authority; and
(3) the taxpayer collects the tax, fee, or surcharge separately as
an addition to the price of the utility service sold.
(b) Gross receipts do not include collections by a taxpayer of a
tax, fee, or surcharge that is:
(1) approved by the Federal Communications Commission or
the utility regulatory commission; and
(2) stated separately as an addition to the price of
telecommunication services sold at retail.
As added by P.L.192-2002(ss), SEC.47.
Last modified: May 28, 2006