11 GCA § 26215: Business Privilege Tax Credit for Services Purchased from Competing Telecommunications Companies.

Any telecommunications company that purchases services from a telecommunications competitor, parent, subsidiary, or sister company of a telecommunications competitor may claim an exemption against its business privilege tax liability as a result of the purchase of such services, The amount of the credit shall be equal to the Business Privilege taxes paid by the selling telecommunications company on the purchase price of the services when the services purchased are resold or used to provide other services sold to consumers.