Tennessee Statutes
§ 67-6-342 — Telecommunications services
Tennessee·Title 67
(a)Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter.
(b)Charges made between local exchange carriers and interexchange carriers for the use of intercompany facilities pursuant to shared network facility arrangements are exempt from the tax imposed by this chapter.
(c)For purposes of this section:
(1)"Interexchange carrier" is a telecommunications service provider that provides such service only between local access and transport areas (LATAs);
(2)"Local exchange carrier" is a telecommunications service provider that provides su
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Legislative History
Acts 1989, ch. 312, § 7; 2004, ch. 782, § 11.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund