§ 9771a - Telecommunications services tax limitation
§ 9771a. Telecommunications services tax limitation
No purchaser or user shall be subject to tax under subdivision 9771(5) of this title in excess of $10,000.00 in any one calendar year. A purchaser may apply to the commissioner for a refund of tax paid in excess of $10,000 or for a direct pay permit to avoid paying tax over $10,000.00. (Added 1997, No. 60, § 83, eff. Sept. 1, 1997; amended 1997, No. 156 (Adj. Sess.), § 29, eff. April 29, 1998; 2003, No. 68, § 61, eff. date, see note below.)