New York: Telecommunications were incidental to electronic data processing services

In an Advisory Opinion in the Diginet Inc., f/k/a Graphnet Inc. case, the New York Commissioner of Taxation and Finance held that charges to customers for telecommunication services were not subject to New York sales and use tax because the services were incidental to the overall electronic data pro...

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Published inState tax review Vol. 60; no. 24; p. 27
Format Journal Article
LanguageEnglish
Published Chicago CCH Incorporated: Federal and State Tax 14.06.1999
Subjects
Data processing
Fees & charges
Sales taxes
State taxes
Tax exemptions
Telecommunications
Use taxes
New York
United States > US
Online AccessGet full text
ISSN0162-1750

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Abstract In an Advisory Opinion in the Diginet Inc., f/k/a Graphnet Inc. case, the New York Commissioner of Taxation and Finance held that charges to customers for telecommunication services were not subject to New York sales and use tax because the services were incidental to the overall electronic data processing services that the taxpayer provided to its customers.
AbstractList In an Advisory Opinion in the Diginet Inc., f/k/a Graphnet Inc. case, the New York Commissioner of Taxation and Finance held that charges to customers for telecommunication services were not subject to New York sales and use tax because the services were incidental to the overall electronic data processing services that the taxpayer provided to its customers.
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Snippet In an Advisory Opinion in the Diginet Inc., f/k/a Graphnet Inc. case, the New York Commissioner of Taxation and Finance held that charges to customers for...
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SubjectTerms Data processing
Fees & charges
Sales taxes
State taxes
Tax exemptions
Telecommunications
Use taxes
Title New York: Telecommunications were incidental to electronic data processing services
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