Regulation 8A-470.1 Telecommunication Services.
a. Gross income from the business activity of providing telecommunication services to consumers within this Town shall not include:
1. charges for installation, maintenance, and repair of telecommunication equipment which are subject to the provisions of Section 8A-415, 8A-416, or 8A-417 (construction contracting); 8A-445 (real property rental); 8A-450 (tangible personal property rental); or 8A-460 (retail sales); depending upon the nature of the work performed.
2. separately billed advertising charges which are subject to the provisions of Section 8A-405 or 8A-435.
b. Mobile equipment. In cases where the customer is being provided telecommunication services to receiving/transmission equipment designed to be mobile in nature (for example, mobile telephones, portable hand-held two (2) way radios, paging devices, etc.), the provider shall, for the purposes of the tax imposed by this section, determine whether such provider’s customers are within this Town as follows:
1. by the billing address of the customer, provided that such address is a permanent residence or business location of the consumer within the State.
2. in all other cases, the business location of the telecommunications provider. ((O)08-08, 04/16/2008)