GroundRules
15-53-136: Multistate exemption.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX
- Part 1. General Provisions
A customer, upon proof that the customer has paid a tax in another state on the consumption or use of retail telecommunications services, is allowed a credit against the tax imposed by this part if the tax has been paid to another state.
Collected 2026-09-14T04:47:41Z. Source file · JSON