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Tennessee Code Title 67. Taxes and Licenses § 67-6-342

Current as of January 02, 2024 | Updated by FindLaw Staff

(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 such service only within a LATA; and

(3) “Long distance reseller” is a telecommunications service provider that provides service within a LATA and between LATAs.

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Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-6-342 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-6-342/

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