Identification of nontaxable services
Sec. 19. If charges for nontaxable mobile telecommunications
service are aggregated with and not separately stated from charges
that are subject to taxation, the charges for nontaxable mobile
telecommunications service are subject to taxation unless the home
service provider can reasonably identify charges not subject to the
tax, charge, or fee from its books and records that are kept in the
regular course of business.
As added by P.L.104-2002, SEC.2.
Last modified: May 28, 2006