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California's communications services tax varies based on the city at a rate between 0.5% and 11%. Additional taxes and fees by the local government like the utility user tax, and the Universal Service Fee by the United States Federal Communications Commission FCC apply.
Telecommunications purchases in Massachusetts are charged a 6.25% sales tax. Learn about the various kinds of telecommunications services and how to register to remit sales tax with MassTaxConnect.
The Massachusetts sales tax is 6.25% of the sales price or rental charge of tangible personal property (including gas, electricity, and steam) and telecommunications services1 sold or rented in Massachusetts.
As shown in Table 3, wireless service is subject to state and local taxes 1.7 times higher than the sales taxes imposed on goods, with the average state and local wireless tax rate over 13 percent and the average combined sales tax rate at about 7.8 percent.
IntraSystems has been awarded ITT72, IT Network Services, Communications Services, and Related Equipment for the Commonwealth of Massachusetts. ITT72 has replaced ITT46, Network Services and ITT50, Converged Voice and Data Communications Systems.
Telecom Agreement means any existing or future agreement, licence or lease that We have entered into or may enter into with a Telecom Operator relating to the installation and use of Telecom Apparatus at the Property and/or within the air space above the Property.