§ 26-639. Exemptions; applicability to local telephone service.

(a)

The United States, the State, the political subdivisions, boards, commissions and authorities thereof, and public service answering points (PSAPs) are hereby exempt from the payment of the tax imposed and levied by this article with respect to the purchase of utility services used by such governmental and PSAPs.

(b)

The tax imposed and levied on purchases with respect to local telephone service under this article shall apply to all charges made for local telephone service, except local telephone calls which are paid for by inserting coins in coin-operated telephones. The total amount of the guaranteed charge on each bill rendered for semipublic coinbox telephone service shall be included in the basis for the tax with respect to the purchaser of such service.

(Code 1993, § 27-155; Code 2004, § 98-321)

(Code 1993, § 27-155; Code 2004, § 98-321)