Who Does Not Need to Apply

Section 105 Section 105.330  Who Does Not Need to Apply a)         Equipment manufacturers or software firms that provide products that are not used exclusively for electronic filing (e.g., someone who provides a 3780 protocol converter, a modem manufacturer, a PC manufacturer, etc.) do not need to apply. b)         Telecommunication networks that do not provide a product exclusively used for electronic filing do not need to apply.