Telecommunications sourcing. 1. Except for the defined telecommunications services in subsection 3, the sale of telecommunications services sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.
Appears in 6 contracts
Samples: Streamlined Sales and Use Tax Agreement, Streamlined Sales and Use Tax Agreement, Streamlined Sales and Use Tax Agreement
