Chapter 12A-19 — Communications Services Tax
14 rules · Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax· official chapter page
| 12A-19.010 | Registration | 3/25/2020 |
| 12A-19.020 | Tax Due at Time of Sale; Tax Returns and Regulations | 3/25/2020 |
| 12A-19.030 | Communications Services Tax Direct Pay Permits | 4/5/2007 |
| 12A-19.041 | Sales of Communications Services to a Residential Household | 1/17/2013 |
| 12A-19.042 | Governmental Exemption from the Communications Services Tax | 1/31/2002 |
| 12A-19.043 | Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax | 1/1/2004 |
| 12A-19.050 | Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections | 1/1/2024 |
| 12A-19.060 | Sales for the Purpose of Resale | 2/17/2015 |
| 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 | 3/25/2020 |
| 12A-19.071 | Department of Revenue Electronic Database | 8/15/2021 |
| 12A-19.072 | Certification of Service Address Databases | 11/14/2005 |
| 12A-19.073 | Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions | 11/14/2005 |
| 12A-19.080 | Distribution Adjustments Resulting from Misallocation of Tax | 12/2/2009 |
| 12A-19.100 | Public Use Forms | 1/25/2026 |