Connecticut State Department of Revenue Services

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LSN-103

Special Notice Concerning Sales And Use Taxes
on the Providing of Cellular Mobile Telephone Service

Effective January 1, 1990, providing telecommunications service, including cellular mobile telephone service, is subject to sales and use taxes if the service falls within one of the following three categories:

1. THE SERVICE ORIGINATES AND TERMINATES IN CONNECTICUT. For example, a telephone call is made from one point inside Connecticut to another point inside Connecticut. The call is taxable whether or not the service address is in Connecticut.

2. THE SERVICE ORIGINATES IN CONNECTICUT BUT TERMINATES ELSEWHERE, AND IS CHARGED TO A SERVICE ADDRESS IN CONNECTICUT. For example, a telephone call is made from a point inside Connecticut to a point in another State, and the call is charged to a Connecticut service address.

3. THE SERVICE TERMINATES IN CONNECTICUT BUT ORIGINATES ELSEWHERE, AND IS CHARGED TO A SERVICE ADDRESS IN CONNECTICUT. For example, a telephone call is made from a point in another State to a point inside Connecticut, and the call is charged to a Connecticut service address.

The service address is the address where the telephone is located and to which the telephone number is assigned, or , in the case of certain credit card customers to whom no telephone number is assigned, the customer billing address.

Where cellular mobile telephone service is involved:

  • A call originating from a cellular mobile telephone is deemed to have originated in Connecticut if the first cell site to establish a completed call is in Connecticut.
  • A call terminating at a cellular mobile telephone is deemed to have terminated in Connecticut if the first cell site to transmit the call to such telephone is in Connecticut. In such event, that portion of the call transmitted from such cell site to the cellular mobile telephone shall be treated as telecommunications service originated and terminated in Connecticut. The charge for such portion and all charges imposed to obtain cellular mobile telephone service in Connecticut are taxable.
  • A call terminating at a cellular mobile telephone is deemed to have terminated in another State if the first cell site to transmit the call to such telephone is in such other State. In such event, that portion of the call transmitted from such cell site to the cellular mobile telephone shall be treated as telecommunications service originated and terminated in another State. The charge for such portion and all charges imposed to obtain cellular mobile telephone service in such other State are not taxable.

Telecommunications service is deemed to be charged to a service address in Connecticut if the cellular mobile telephone is either assigned a Connecticut area code or, if not assigned a Connecticut area code, the customer billing address is in Connecticut. 

LSN-103 (NEW 12/27/89)