Other States New York represents one of ten states that have a sales tax exemption for telephone equipment used to provide telephone service for sale. These six states, Indiana, New Jersey, Ohio, Pennsylvania, Virginia and West Virginia, exempt most purchases by a telecommunications company.
Some examples follow.
New Jersey New Jersey exempts telephones, telephone lines, cables, central office equipment or station apparatus, or other machinery, equipment or apparatus, or comparable telegraph equipment purchased by a service provider subject to the jurisdiction of the Board of Public Utilities or the Federal Communications Commission, for use directly and primarily in receiving at destination or initiating, transmitting and switching telephone, telegraph or interactive telecommunications for sale to the public. Ohio Ohio provides a sales tax exemption covering tangible personal property and services used directly and primarily in transmitting, receiving, switching, or recording any interactive, two-way electromagnetic communications, including voice, image, data, and information, through the use of any medium, including, but not limited to, poles, wires, cables, switching equipment, computers and record storage devices and media, and component parts for the tangible personal property. Virginia Virginia exempts tangible personal property sold or leased to telecommunications companies which use such tangible personal property directly in providing telecommunications services.