Deduction; sale of a service for resale

Receipts from providing an interstate telecommunications service in this state that will be used by other persons in providing telephone or telegraph services to the final user may be deducted from interstate telecommunications gross receipts if the sale is made to a person who is subject to the interstate telecommunications gross receipts tax or to the gross receipts tax or the compensating tax. History: Laws 1992, ch. 50, § 7; 1992, ch. 67, § 7; 1998, ch. 92, § 6; 2025, ch. 130, § 92.