Which sales taxes apply to telecommunications services?


Rate TypeRate as of
December 31, 2024
Rate as of
January 1, 2025
Intrastate Telecommunications3.45%5% general state rate, plus
5% additional state sales tax
Interstate Telecommunications2.45%5% general state rate, plus
5% additional state sales tax
*Sales of Prepaid Telephone Cards and Prepaid Authorization Numbers are taxed as tangible personal property, rather than telecommunications services