Prince George's County |
Code of Ordinances |
SubTitle 10. FINANCE AND TAXATION. |
Division 7. TAXES AND TAX CREDITS. |
SubDivision 3. SALES AND USE TAX ON TELECOMMUNICATIONS SERVICE. |
§ 10-192.05. Exemptions.
Latest version.
(a)
A tax imposed under Section 10-192.03 does not apply to:
(1)
Telecommunications services provided to a person to whom a sale of tangible personal property or a taxable service is exempt under Section 11-204 or Section 11-220 of the Tax-General Article; or
(2)
A prepaid telephone calling arrangement that is a taxable service under Title 11 of the Tax-General Article.
(CB-37-2002)