R865-19S-90. Telecommunications Service Pursuant to Utah Code Ann. Section 59-12-103

(1) Taxable telecommunications service charges include subscriber access fees. (2) Nontaxable telecommunications charges include: (a) refundable subscriber deposits, interest, and late payment penalties; (b) charges for interstate calls; (c) telecommunications answering services received or relayed by a human operator; (d) charges to repair subscriber equipment that is regarded as real property; and (e) charges levied on subscribers to fund or subsidize special telecommunications services, including 911 service, special communications services for the deaf, and special telecommunications service for low income subscribers.