definition Included in Sales Price

Transcription

1 Completed by: Eric K. Wayne address: Phone number: (919) Date Submitted: 11/12/13 Each of the items listed in the chart is defined in the in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through May 24, Refer to Appendix C of the SSUTA for each definition. Place an in the appropriate column under the heading Treatment of definition to indicate the treatment of each definition in your state. If a product definition was not adopted by your state, enter NA in the column under the heading Reference and indicate in the Treatment of definition columns the treatment of the product in your state. In accordance with the SSUTA, your state must adopt the definitions in the Library of Definitions that apply to your state without qualifications except for those allowed by the SSUTA. For this reason, do not enter any comments or qualifications in the two columns under the heading Treatment of definition. If your state has adopted a definition in the with a qualification not specified in the SSUTA, do not place an in either column under the heading Treatment of definition but include a comment in the Reference column explaining the qualification. Enter the applicable statute/rule cite in the Reference column. Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to treatment of the terms defined in the. Reference Number for SST Use Only Administrative Definitions Sales price: Identify how the options listed below are treated in your state. The following options may be excluded from the definition of sales price only if they are separately stated on the bill to the purchaser. Treatment of definition Included in Sales Price Excluded from Sales Price Reference Statute/Rule Cite/Comment Charges by the seller for any services necessary to G.S (37) complete the sale other than delivery and installation Telecommunication nonrecurring charges G.S (37) Installation charges G.S (49) Value of trade-in G.S (37) Delivery Charges for personal property or services other than direct mail. The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the bill to the purchaser. For responses below assume the charges are separately stated on the bill to the purchaser. Included in Sales Price Excluded from Sales Price Statute/Rule Cite/Comment SSTGB Form F0014 (Revised May 28, 2013) Page 1

2 11000 Handling, crating, packing, preparation for mailing or delivery, and similar charges G.S (6) & G.S (37) Transportation, shipping, postage, and similar charges G.S (6) & G.S (37) Delivery Charges for direct mail. The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the bill to the purchaser. For responses below assume the charges are separately stated on the bill to the purchaser. Included in Sales Price Excluded from Sales Price Statute/Rule Cite/Comment Handling, crating, packing, preparation for mailing or delivery, and similar charges G.S (6) & G.S (49a) Transportation, shipping, and similar charges G.S (6) & G.S (49a) Postage G.S (6) & G.S (49a) State, Local and Tribal Taxes A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer. The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser. Sales and use taxes are not included in the sales price. G.S (37) List all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser. N/A List all tribal taxes on a retail sale that are imposed on the seller if SSTGB Form F0014 (Revised May 28, 2013) Page 2

3 the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer. The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser. Sales Tax Holidays Yes No Statute/Rule Cite/Comment Sales Tax Holidays: Does your state have a sales tax holiday? If yes, indicate the tax treatment during your state sales tax holiday for the following products. Amount of Threshold Taxable Exempt Statute/Rule Cite/Comment All Energy star qualified products See specific items Specific energy star qualified products or energy star qualified classifications G.S (8g) & G.S D(a) Clothes Washers G.S (8g) & G.S D(a)(1) Freezers and Refrigerators G.S (8g) & G.S D(a)(2) Central air conditioners and room air conditioners G.S (8g) & G.S D(a)(3) Air-source heat pumps G.S (8g) & G.S D(a)(4) Ceiling fans G.S (8g) & G.S D(a)(5) Dehumidifiers G.S (8g) & G.S (a)(6) Programmable thermostats G.S (8g) & G.S (a)(7) All Disaster Preparedness Supply Specific Disaster Preparedness Supply Disaster preparedness general supply Disaster preparedness safety supply Disaster preparedness food-related supply Disaster preparedness fastening supply School supply $ G.S (37d) & G.S C(a)(2) SSTGB Form F0014 (Revised May 28, 2013) Page 3

4 20080 School art supply $ G.S (37d) & G.S C(a)(2) School instructional material $ G.S (37b) & G.S C(a)(2a) The definition of school instructional material in G.S (37b) is amended, effective August 23, 2013, in order to include the specific definition per the Streamlined Sales and Use Tax Agreement School computer supply $ G.S (4d) & G.S C(a)(3a) Other products defined in Part II of the Library of Definitions included in your state sales tax holiday. Amount of Threshold Taxable Exempt Statute/Rule Cite/Comment Clothing $ G.S (3) & G.S C(a)(1) Computers $3, G.S (4b) & G.S C(a)(3) Prewritten computer software G.S (29a) G. S C(a) Clothing accessories or equipment G.S (4) & G.S C(b)(1) Protective Equipment G.S (31) & G.S C(b)(2) Sport and recreational equipment $50.00 G.S (42) & G.S C(a)(4) Product Definitions Clothing and related products Taxable Exempt Statute/Rule Cite/Comment Clothing G.S (3) Essential clothing priced below a state specific threshold NA. See G.S (3) Fur clothing NA. See G.S (3) Clothing accessories or equipment G.S (4) Protective equipment G.S (31) Sport or recreational equipment G.S (42) Computer related products Taxable Exempt Statute/Rule Cite/Comment SSTGB Form F0014 (Revised May 28, 2013) Page 4

5 30100 Computer G.S (4b) Prewritten computer software G.S (29a) G.S (43a) & (43b) Prewritten computer software delivered electronically G.S (29a) G.S (43a) & (43b) Prewritten computer software delivered via load and leave SSTGB Form F0014 (Revised May 28, 2013) Page 5 G.S (29a) G.S (43a) & (43b) Non-prewritten (custom) computer software G.S (5b) & Non-prewritten (custom) computer software delivered electronically G.S (5b) & Non-prewritten (custom) computer software delivered via load and leave G.S (5b) & Mandatory computer software maintenance contracts Taxable Exempt Statute/Rule Cite/Comment Mandatory computer software maintenance contracts with respect to prewritten computer software Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave NA G.S (29a); G.S (37). G.S (43a) & (43b) NA G.S (29a); G.S (37). G.S (43a) & (43b) NA G.S (29a); G.S (37). G.S (43a) & (43b) Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software NA G.S (5c) & Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is NA G.S (5c) & delivered electronically Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave NA G.S (5c) & Optional computer software maintenance contracts Taxable Exempt Statute/Rule Cite/Comment Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software NA G.S (29a); G.S (37).

6 30310 Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software Indicate your state s tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services. Use percentages in the taxable G.S (43a) & (43b) NA G.S (29a); G.S (37). G.S (43a) & (43b) NA G.S (29a); G.S (37). G.S (43a) & (43b) NA G.S (5c) & SSTGB Form F0014 (Revised May 28, 2013) Page 6 Taxable Percentage Exempt Percentage NA G.S (5c) & NA G.S (5c) & N/A NC does not impose a tax on services of this nature. G.S (5c) & NA G.S (5c) & NA G.S (5c) & NA G.S (5c) & Statute/Rule Cite/Comment

7 and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software Digital products(excludes telecommunications services, ancillary services and computer software) A state imposing tax on products transferred electronically is not required to adopt definitions for specified digital products. ( Specified digital products includes the defined terms: digital audio visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio visual works, digital audio works, or digital books? Digital audio visual works sold to an end user with rights for permanent use Digital audio works sold to an end user with rights for permanent use 100% NA G.S (29a); G.S (37). G.S (43a) & (43b) and support services if separately stated 100% NA G.S (29a); G.S (37). G.S (43a) & (43b) and support services if separately stated 100% NA G.S (29a); G.S (37). G.S (43a) & (43b) and support services if separately stated 100% NC does not impose a tax on services of this nature. Yes No Statute/Rule Cite/Comment Digital books sold to an end user with rights for permanent (a)(6b) SSTGB Form F0014 (Revised May 28, 2013) Page 7 (a)(6b) Taxable Exempt Statute/Rule Cite/Comment G.S (1h) & (a)(6b) G.S (1h) was codified as G.S (1g) prior to August 23, G.S (1f) & (a)(6b) G.S (1f) was codified as G.S (1e) prior to August 23, 2013.

8 use For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax. Does your state impose tax on: Digital audio visual works sold to users other than the end user Digital audio visual works sold with rights of use less than permanent use Digital audio visual works sold with rights of use conditioned on continued payment. Yes No Statute/Rule Cite/Comment SSTGB Form F0014 (Revised May 28, 2013) Page 8 G.S (1h) & (a)(6b) G.S (43b) G.S (1h) was codified as G.S (1g) prior to August 23, G.S (1h) & (a)(6b) G.S (43b) G.S (1h) was codified as G.S (1g) prior to August 23, G.S (1h) & (a)(6b) G.S (43b) G.S (1h) was codified as G.S (1g) prior to August 23, Digital audio works sold to users other than the end user. G.S (1f) & (a)(6b) G.S (43b) G.S (1f) was codified as G.S (1e) prior to August 23, Digital audio works sold with rights of use less than permanent Digital audio works sold with rights of use conditioned on continued payments. G.S (1f) & (a)(6b) G.S (43b) G.S (1f) was codified as G.S (1e) prior to August 23, G.S (1f) & (a)(6b) G.S (43b) G.S (1f) was codified as G.S (1e) prior to August 23, 2013.

9 31125 Digital books sold to users other than the end user. (a)(6b) G.S (43b) Digital books sold with rights of use less than permanent. (a)(6b) G.S (43b) Digital books sold with rights of use conditioned on continued payments. (a)(6b) G.S (43b) Does your state treat subscriptions to products transferred electronically differently than a non-subscription purchase of such product? (a)(6b) G.S (43b) Section 332H provides that states may have product based exemptions for specific items within specified digital products. ( Specified digital products includes the defined terms: digital audio visual works; digital audio works; and digital books.) List product based exemptions for specific items included in specified digital products. Example: digital textbooks NA Statute/Rule Cite/Comment Food and food products Taxable Exempt Statute/Rule Cite/Comment Food and food ingredients excluding alcoholic beverages and tobacco G.S (10) & G.S B; Subject to 2% rate o Candy G.S (2) & G.S B o Dietary Supplements G.S (7) & G.S B o Soft Drinks G.S (40) & G.S B & G.S (50) Subject to tax on 50% of gross receipts when sold from vending machines o Bottled water G.S (10) & G.S B; Subject to 2% rate. SSTGB Form F0014 (Revised May 28, 2013) Page 9

10 Included in definition of food Food sold through vending machines G.S (11) & G.S B G.S (50) Subject to 2% rate of 50% of gross receipts (excluding candy or prepared food) Prepared Food G.S (28) & G.S B Some exemptions G.S (26),(26a),(27), (27a) & G.S B Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.) Food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries) Food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item Bakery items sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, Included in Prepared Food Excluded from Prepared Food Statute/Rule Cite/Comment G.S (28) G.S (28) G.S (28) G.S B(a)(4) artisan bakery pies, tarts, muffins, bars, cookies, tortillas Health-care products Taxable Exempt Statute/Rule Cite/Comment Drugs (indicate how the options are treated in your state) Drugs for human use Drugs for human use without a G.S (8a) & Drugs for human use with a G.S (8a) & Insulin for human use without a Insulin for human use with a Medical oxygen for human use without a G.S (8a) & SSTGB Form F0014 (Revised May 28, 2013) Page 10

11 51100 Medical oxygen for human use with a G.S (8a) & Over-the-counter drugs for human use without a SSTGB Form F0014 (Revised May 28, 2013) Page 11 G.S (25b) & G.S (25b) was codified as G.S (25a) prior to August 23, Over-the-counter drugs for human use with a G.S (25b) & G.S (25b) was codified as G.S (25a) prior to August 23, Grooming and hygiene products for human use that don t meet the definition of drug Grooming and hygiene products for human use that meet the definition of drug without a G.S (46) & G.S (8a) & Grooming and hygiene products for human use that meet the definition of drug with a G.S (8a) & Drugs for human use to hospitals G.S (8a) & Drugs for human use to other medical facilities G.S (8a) & Prescription drugs for human use to hospitals G.S (8a) & Prescription drugs for human use to other medical facilities G.S (8a) & Free samples of drugs for human use G.S (8a) & Free samples of drugs for human use G.S (8a) & Drugs for animal use Drugs for animal use without a G.S (8a) & Drugs for animal use with a G.S (8a) & ; the exemption applies provided the drugs are required by federal law to be dispensed only on Insulin for animal use without a Insulin for animal use with a Medical oxygen for animal use without a G.S (8a) &

12 51120 Medical oxygen for animal use with a G.S (8a) & Over-the-counter drugs for animal use without a G.S (25b) & G.S (25b) was codified as G.S (25a) prior to August 23, Over-the-counter drugs for animal use with a G.S (25b) & G.S (25b) was codified as G.S (25a) prior to August 23, Grooming and hygiene products for animal use G.S (46) & Drugs for animal use to veterinary hospitals and other G.S (8a) & animal medical facilities Prescription drugs for animal use to hospitals and other animal G.S (8a) & medical facilities Free samples of drugs for animal use G.S (8a) & Free samples of drugs for animal use G.S (8a) & ; the exemption applies provided the drugs are required by federal law to be dispensed only on. Durable medical equipment (indicate how the options are treated Taxable Exempt Statute/Rule Cite/Comment in your state) Durable medical equipment, not for home use, without a G.S (8b) & Durable medical equipment, not for home use, with a G.S (8b) & Durable medical equipment, not for home use, with a G.S (8b) & paid for by Medicare Durable medical equipment, not for home use, with a G.S (8b) & reimbursed by Medicare Durable medical equipment, not for home use, with a G.S (8b) & paid for by Medicaid Durable medical equipment, not for home use, with a G.S (8b) & reimbursed by Medicaid Durable medical equipment for home use without a G.S (8b) & Durable medical equipment for home use with a G.S (8b) & SSTGB Form F0014 (Revised May 28, 2013) Page 12

13 52090 Durable medical equipment for home use with a paid for by Medicare G.S (8b) & Durable medical equipment for home use with a reimbursed by Medicare G.S (8b) & Durable medical equipment for home use with a paid for by Medicaid G.S (8b) & Durable medical equipment for home use with a reimbursed by Medicaid G.S (8b) & Oxygen delivery equipment, not for home use, without a G.S (8b) & Oxygen delivery equipment, not for home use, with a G.S (8b) & Oxygen delivery equipment, not for home use, with a paid for by Medicare G.S (8b) & Oxygen delivery equipment, not for home use, with a reimbursed by Medicare G.S (8b) & Oxygen delivery equipment, not for home use, with a paid for by Medicaid G.S (8b) & Oxygen delivery equipment, not for home use, with a reimbursed by Medicaid G.S (8b) & Oxygen delivery equipment for home use without a G.S (8b) & Oxygen delivery equipment for home use with a G.S (8b) & Oxygen delivery equipment for home use with a paid for by Medicare G.S (8b) & Oxygen delivery equipment for home use with a reimbursed by Medicare G.S (8b) & Oxygen delivery equipment for home use with a paid for by Medicaid G.S (8b) & Oxygen delivery equipment for home use with a reimbursed by Medicaid G.S (8b) & Kidney dialysis equipment, not for home use, without a G.S (8b) & Kidney dialysis equipment, not for home use, with a G.S (8b) & Kidney dialysis equipment, not for home use, with a paid for by Medicare G.S (8b) & Kidney dialysis equipment, not for home use, with a G.S (8b) & SSTGB Form F0014 (Revised May 28, 2013) Page 13

14 reimbursed by Medicare Kidney dialysis equipment, not for home use, with a paid for by Medicaid G.S (8b) & Kidney dialysis equipment, not for home use, with a reimbursed by Medicaid G.S (8b) & Kidney dialysis equipment for home use without a G.S (8b) & Kidney dialysis equipment for home use with a G.S (8b) & Kidney dialysis equipment for home use with a paid for by Medicare G.S (8b) & Kidney dialysis equipment for home use with a reimbursed by Medicare G.S (8b) & Kidney dialysis equipment for home use with a paid for by Medicaid G.S (8b) & Kidney dialysis equipment for home use with a reimbursed by Medicaid G.S (8b) & Enteral feeding systems, not for home use, without a G.S (8b) & Enteral feeding systems, not for home use, with a G.S (8b) & Enteral feeding systems, not for home use, with a paid for by Medicare G.S (8b) & Enteral feeding systems, not for home use, with a reimbursed by Medicare G.S (8b) & Enteral feeding systems, not for home use, with a paid for by Medicaid G.S (8b) & Enteral feeding systems, not for home use, with a reimbursed by Medicaid G.S (8b) & Enteral feeding systems for home use without a G.S (8b) & Enteral feeding systems for home use with a G.S (8b) & Enteral feeding systems for home use with a paid for by Medicare G.S (8b) & Enteral feeding systems for home use with a reimbursed by Medicare G.S (8b) & Enteral feeding systems for home use with a paid for by Medicaid G.S (8b) & Enteral feeding systems for home use with a G.S (8b) & SSTGB Form F0014 (Revised May 28, 2013) Page 14

15 reimbursed by Medicaid Repair and replacement parts for durable medical G.S (8b) & equipment which are for single patient use Mobility enhancing equipment (indicate how the options are treated in your state) Taxable Exempt Statue/Rule Cite/Comment Mobility enhancing equipment without a G.S (21a) & Mobility enhancing equipment with a G.S (21a) & Mobility enhancing equipment with a paid for by Medicare G.S (21a) & Mobility enhancing equipment with a reimbursed by Medicare G.S (21a) & Mobility enhancing equipment with a paid for by Medicaid G.S (21a) & Mobility enhancing equipment with a reimbursed by Medicaid G.S (21a) & Prosthetic devices (indicate how the options are treated in your state) Taxable Exempt Statute/Rule Cite/Comment Prosthetic devices without a G.S (30b) & Prosthetic devices with a G.S (30b) & Prosthetic devices with a paid for by Medicare G.S (30b) & Prosthetic devices with a reimbursed by Medicare G.S (30b) & Prosthetic devices with a paid for by Medicaid G.S (30b) & Prosthetic devices with a reimbursed by Medicaid G.S (30b) & Corrective eyeglasses without a G.S (30b) & Corrective eyeglasses with a G.S (30b) & Corrective eyeglasses with a paid for by Medicare G.S (30b) & Corrective eyeglasses with a reimbursed by G.S (30b) & SSTGB Form F0014 (Revised May 28, 2013) Page 15

16 Medicare Corrective eyeglasses with a paid for by Medicaid G.S (30b) & Corrective eyeglasses with a reimbursed by Medicaid G.S (30b) & Contact lenses without a G.S (30b) & Contact lenses with a G.S (30b) & Contact lenses with a paid for by Medicare G.S (30b) & Contact lenses with a reimbursed by Medicare G.S (30b) & Contact lenses with a paid for by Medicaid G.S (30b) & Contact lenses with a reimbursed by Medicaid G.S (30b) & Hearing aids without a G.S (30b) & Hearing aids with a G.S (30b) & Hearing aids with a paid for by Medicare G.S (30b) & Hearing aids with a reimbursed by Medicare G.S (30b) & Hearing aids with a paid for by Medicaid G.S (30b) & Hearing aids with a reimbursed by Medicaid G.S (30b) & Dental prosthesis without a G.S (30b) & Dental prosthesis with a G.S (30b) & Dental prosthesis with a paid for by Medicare G.S (30b) & Dental prosthesis with a reimbursed by Medicare G.S (30b) & Dental prosthesis with a paid for by Medicaid G.S (30b) & Dental prosthesis with a reimbursed by Medicaid G.S (30b) & SSTGB Form F0014 (Revised May 28, 2013) Page 16

17 Telecommunications & related products Taxable Exempt Statute/Rule Cite/Comment Ancillary Services G.S (1b), (a)(4c), & ; Ancillary service is provided in the State if the telecommunications service to which it is ancillary is provided in this State. G.S (1b) was codified as G.S (1a) prior to August 23, Conference bridging service G.S (1b), (a)(4c), & ; G.S (1b) was codified as G.S (1a) prior to August 23, Detailed telecommunications billing service G.S (1b), (a)(4c), & G.S (1b) was codified as G.S (1a) prior to August 23, Directory assistance G.S (1b), (a)(4c), & G.S (1b) was codified as G.S (1a) prior to August 23, Vertical service G.S (1b), (a)(4c), & G.S (1b) was codified as G.S (1a) prior to August 23, Voice mail service G.S (1b), (a)(4c), & G.S (1b) was codified as G.S (1a) prior to August 23, Telecommunications (Indicate how the options are treated in your state) Taxable Exempt Statute/Rule Cite/Comment Intrastate Telecommunications Service G.S (48), (a)(4c), & SSTGB Form F0014 (Revised May 28, 2013) Page 17

18 61010 Interstate Telecommunications Service G.S (48), (a)(4c), & International Telecommunications Service G.S (48), (a)(4c), & International 800 service G.S (48), (a)(4c), & International 900 service G.S (48), (a)(4c), & International fixed wireless service G.S (48), (a)(4c), & International mobile wireless service G.S (48), (a)(4c), & International prepaid calling service G.S (27), (a)(4c), & (a)(4d) International prepaid wireless calling service G.S (27), (a)(4c), & (a)(4d) International private communications service C(h)(7), (a)(4c), & (C(a) International value-added non-voice data service G.S (48), (a)(4c), & International residential telecommunications service G.S (48), (a)(4c), & Interstate 800 service G.S (48), (a)(4c), & Interstate 900 service G.S (48), (a)(4c), & Interstate fixed wireless service G.S (48), (a)(4c), & SSTGB Form F0014 (Revised May 28, 2013) Page 18

19 61160 Interstate mobile wireless service G.S (48), (a)(4c), & Interstate prepaid calling service G.S (27), (a)(4c) & (a)(4d) Interstate prepaid wireless calling service G.S (27), (a)(4c) & (a)(4d) Interstate private communications service C(h)(7), (a)(4c) & Interstate value-added non-voice data service G.S (48), (a)(4c) & Interstate residential telecommunications service G.S (48), (a)(4c) & Intrastate 800 service G.S (48), (a)(4c) & Intrastate 900 service G.S (48), (a)(4c) & Intrastate fixed wireless service G.S (48), (a)(4c) & Intrastate mobile wireless service G.S (48), (a)(4c) & Intrastate prepaid calling service G.S (27), (a)(4c) & (a)(4d) Intrastate prepaid wireless calling service G.S (27), (a)(4c) & (a)(4d) Intrastate private communications service C(h)(7), (a)(4c) & SSTGB Form F0014 (Revised May 28, 2013) Page 19

20 61310 Intrastate value-added non-voice data service G.S (48), (a)(4c) & Intrastate residential telecommunications service G.S (48), (a)(4c) & Paging service G.S (48), (a)(4c) & Sales & Use Tax Technical Bulletin 21-1 J.1.a(7) Coin-operated telephone service G.S (54) Pay telephone service G.S (54) Sales & Use Tax Technical Bulletin 21-1 J.1.b(4) Local Service as defined by (state) N/A SSTGB Form F0014 (Revised May 28, 2013) Page 20