Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501
(e) MISCELLANEOUS ACTIVITIES
515.1340 Telephone Service. Service charges for ordinary telephone service and for "leased lines" for telephone or teletype service are not charges for leasing of tangible personal property. 12/31/65.