§ 62-90. Exemptions and exceptions.

Latest version.

(a)

The tax imposed and levied by this division on purchasers with respect to telephone service shall apply to all charges made for local telephone exchange service, except local messages which are paid for by inserting coins in coin-operated telephones.

(b)

The United States of America, the state, and the political subdivisions, boards, commissions and authorities thereof are hereby exempted from the payment of the tax imposed and levied by this division with respect to the purchaser of utility services used by such governmental agencies.

(Code 1992, § 7-25)

(Code 1992, § 7-25)

                    
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