Telecommunications Service and Ancillary Service

Gross receipts derived from providing telecommunications service and ancillary service are subject to the 7.00% combined general rate of sales and use tax.

For a business or person who is not registered with the Department and is required to collect and/or remit sales or use tax on telecommunications service or ancillary service, register online using the online business registration portal.  Gross receipts derived from providing telecommunications service and ancillary service and the 7.00% combined general rate of sales and use tax thereon are to be reported to the Department on Form E-500E, Combined General Rate Sales and Use Tax Return.

Additional Information for Telecommunications Service and Ancillary Service

Technical Publications for Telecommunications Service and Ancillary Service