12A-19.010. Registration

12A-19.020. Tax Due at Time of Sale; Tax Returns and Regulations

12A-19.030. Communications Services Tax Direct Pay Permits

12A-19.041. Sales of Communications Services to a Residential Household

12A-19.042. Governmental Exemption from the Communications Services Tax

12A-19.043. Homes for the Aged and Religious and Educational Institutions Exemptions from the Communications Services Tax

12A-19.050. Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections

12A-19.060. Sales for the Purpose of Resale

12A-19.070. Assignment of Service Addresses to Local Taxing Jurisdictions; Liability for Errors; Avoidance of Liability Through Use of Specified Methods; Reduction in Collection Allowance for Failure to Use Specified Methods

12A-19.071. Department of Revenue Electronic Database

12A-19.072. Certification of Service Address Databases

12A-19.073. Use of Enhanced Zip Code Method to Assign Service Addresses to Local Taxing Jurisdictions

12A-19.080. Distribution Adjustments Resulting from Misallocation of Tax

12A-19.100. Public Use Forms