17 NCAC 07B .3204 CELLULAR TELECOMMUNICATIONS COMPANIES
(a) One %, eighty dollars ($80.00) Maximum Rate on Purchases -- The preferential one percent, maximum eighty dollars ($80.00) per article rate in G.S. 105-164.4A(3) applies to cellular telephone companies. Sales to these companies of the following items are subject to this preferential rate:
(2) Antenna cable used in transmitting the radio signals from the microwave antenna to the microwave transmitter or receiver;
(3) Central office telecommunications equipment;
(4) Microwave transmitters and receivers;
(5) Prewritten computer programs used in providing telecommunications services to subscribers;
(6) Radio channel units;
(7) Switchboard or private branch exchange equipment; and
(8) Towers to support antennas used to transmit and receive signals of microwave radios used in providing telephonic quality communications. For the purpose of applying the maximum tax, a tower is considered to be a single article only when the complete tower is sold by the same vendor.
(b) Rates on Services and Sales -- Cellular services are subject to tax under G.S. 105-164.4C as mobile telecommunications services. Sales or leases of radio telephone equipment to subscribers are subject to the general State tax and any applicable local sales or use taxes.
History Note: Authority G.S. 105-164.4; 105-164.4A; 105‑164.6; 105‑262; 105‑264;
Eff. June 1, 1992;
Amended Eff. August 1, 2002; July 1, 2000; October 1, 1993.