Telecommunications (includes telephone, FAX, monitoring of security or alarm systems, computer interface, telegraph, etc.)

If you plan to be in the business of providing intrastate telecommunications services, you may be subject to transaction privilege (sales) tax/licensing under the Telecommunications classification, unless exempt. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here

The business of telecommunications includes alarm monitoring, sending and receiving fax messages, providing wire and wireless service accounts, providing Exchange Access Services, tolls, subscriptions or services on the subscriber' behalf, publication of a directory of the names of subscribers, mobile telecommunications services, coin-operated telephones and coin-operated telephones. (23)

Additional Information:
Arizona Department of Revenue, Publications: 618 Utilities & Telecommunications