The portion of any income for temporary service which is a reimbursement for installation and removal of property would not be subject to the tax. Receipts from this activity are a miscellaneous service revenue which does not constitute reimbursement or contribution compensation. As such, receipts from these outages would be included in the tax base under the utilities classification. Income from relocation charges constitute an exempt transaction under A.R.S. 42-1310.03.B.2. This activity would be taxable as contracting activity pursuant to the provisions under A.R.S. 42-1310.16.
Cables facilitate utility access to the consumer.
This activity is classified as a contribution in aid of construction. Income from this installation of property would be exempt under A.R.S. 42-1310.03.B.2. Income derived from these conversions constitute installation of property providing access to the utility service and would therefore be exempt under the statutory provision.