Response December 17,
1993
Request
December 17, 1993
W. Val Oveson
Chairman
State Tax commission
Heber M. Wells Bldg
160 East 300 South
Salt Lake City, UT
84134
Dear W. Val:
As a publisher of tax
information, XXXXX provides a reliable source of data to thousands of companies
nationwide. Currently our research is focusing on certain telecommunications
services. To insure our data integrity, we would like to know if the following
telecommunications services are subject to the Sales Tax and Service Tax.
Service Initiation Fees: these would include one-time account set
up fees or hook-up charges. For XXXXX's purposes, these fees do not include any
parts or equipment, merely labor or intangible service.
Installation: the charge for the
labor necessary to initiate telecommunication service.
Service: the charge for the labor necessary to repair a
telecommunications line and/or facility.
We would appreciate
receiving answers to these questions, in writing, by XXXXX so that we can
incorporate the data into an upcoming release. Where possible, please cite the
appropriate statute and/or rules/regulations pertaining to these items; copies
of each would be very helpful. Enclosed is a postage paid reply envelope in
which to return the material.
If you have any
questions regarding this inquiry, please call me at XXXXX. Thank you for your
assistance with our research.
Sincerely,
XXXXX