The tax rate on telegraphy and cable television services equals 4.5 percent. Massachusetts Massachusetts does not impose a gross receipts tax on telecommunications providers. New Jersey New Jersey's gross receipts tax applies only to receipts from intrastate services provided by the two local exchange carriers operating in the state and telegraphy providers. No general percentage tax rate exists. Rather, the state imposes per-unit tax rates.
Tax applies only to receipts from wireline services.
Pennsylvania Pennsylvania imposes a 5 percent gross receipts tax on certain telecommunications providers. The tax applies only to intrastate services. Receipts from all wireline service are taxable. The tax does not apply to wireless or television and video programming receipts. The Department of Revenue is currently reviewing the issue of taxation of these services and hopes to issue specific regulations to clarify their existing law topic.