Communications Services Tax
§ 12a-19.010 - Registration§ 12a-19.020 - Tax Due at Time of Sale; Tax Returns and Regulations§ 12a-19.030 - Communications Services Tax Direct Pay Permits§ 12a-19.041 - Sales of Communications Services to a Residential Household§ 12a-19.042 - Governmental Exemption From the Communications Services Tax§ 12a-19.043 - Homes for the Aged and Religious and Educational Institutions Exemptions From the Communications Services Tax§ 12a-19.050 - Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections§ 12a-19.060 - Sales for the Purpose of Resale§ 12a-19.070 - Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods§ 12a-19.071 - Department of Revenue Electronic Database§ 12a-19.072 - Certification of Service Address Databases§ 12a-19.073 - Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions§ 12a-19.080 - Distribution Adjustments Resulting From Misallocation of Tax§ 12a-19.100 - Public Use Forms