GroundRules
15-53-130: (Effective on occurrence of contingency) Imposition of retail telecommunications excise tax -- rate.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX
- Part 1. General Provisions
An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. The tax is imposed on the purchaser and must be collected by the telecommunications services provider.
Collected 2026-09-14T04:47:41Z. Source file · JSON