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Communications services subject to the tax are local telephone service, toll telephone service or teletypewriter exchange service; see Sec. For example, does the facility include phones with teletypewriter (TTY) technology for the hearing impaired? The definitions of local telephone service (previously general telephone service), toll telephone service, and teletypewriter exchange service have been updated and modified to make it clear that it is the service as such which is being taxed and not merely the equipment being supplied. |
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