Treatment Of Sales-For-Resale Under Section 186-E Of The Tax Law Page 2
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4Page 2 Publication 41 (1995)
34. Port Byron Telephone
115. Ameriphone Corporation
35. Rochester Telephone Corp.
116. Ameri-Tel Communications, Inc.
36. State Telephone Company
117. AMI Communications, Inc.
37. Taconic Telephone Corporation
118. Am-Tel Cellular Corp.
38. Township Telephone Company, Inc.
119. Amtel Communications, Inc.
39. Trumansburg Home Telephone Company
120. ARN Communications Corp.
40. Vernon Telephone Company, Inc.
121. ASC Net, Inc.
41. Warwick Valley Telephone Company
122. Associated Business Telephone Systems Corp., dba Intelnet
and/or Hotel Digital Network
123. ATI Rentals, Inc.
Interexchange Carriers
124. Atlantic Telesis Group, Inc.
125. ATX Telecommunications Services
42. ACC Albany Telecom Corporation
126. Automated Communications Inc.
43. ACC Binghamton Telecom Corporation
127. B&G Holding Corp.
44. ACC Buffalo Telecom Corporation
128. Bel-Save, Inc.
45. ACC Local Fiber Corporation
129. Briar Joy Development Corp.
46. ACC Rochester Telecom Corporation
130. BSN Telecom Company, Inc.
47. ACC Syracuse Telecom Corporation
131. Budget Telecommunications, Inc.
48. Access Transmission Services, Inc.
132. Business Choice Network, Inc.
49. Allnet Local Services, Inc.
133. Business Telecom, Inc., dba BTI Telecommunications Services
50. Associated MDS Corporation
134. Business Telecommunications Systems, Inc.
51. AT&T Communications of New York, Inc.
135. Business Telephone Network, Inc.
52. Avante-Garde Telecommunications of New York, Inc.
136. Cable and Wireless Communications, Inc.
53. Cablevision, Lightpath, Inc.
137. Calls for Less, Inc.
54. Eastern Message, Inc. (subsidiary of Eastern Microwave)
138. Capital Network System, Inc.
55. Fibernet, Inc.
139. Caribbean Telephone & Telegraph, Inc.
56. Frontier Communications International, Inc.
140. C.B. Distributors
57. Frontier Communications of Rochester, Inc.
141. Robert Cefail and Associates American Inmate
58. Hyperion Telecommunications of New York, Inc.
Communications, Inc.
59. International Cablevision, Inc.
142. Cellnet Telecommunications L.L. C. of Michigan, dba C-Net
60. LDDS Communications
Communications
61. Locate, L.L.C.
143. Cellular Advantage, Inc.
62. Local Area Telecommunications, Inc.
144. Cellular 21, Inc.
63. MCI Telecommunications Corporation
145. Central Payphone Services, Inc.
64. Metropolitan Fiber Systems of New York, Inc.
146. Century Telecommunications, Inc.
65. MFS Telecom
147. Chadwyck Telecommunications Corporation
66. MFS Telephone of New York, Inc.
148. Chautauqua & Erie Technologies, Inc.
67. MFS Intelnet of New York, Inc.
149. Cherry Communications Incorporated, formerly known as Cherry
68. New Channels Telecommunications of New York, Inc.
Payment Systems, Inc.
69. New Channels/Hyperion Telecommunications of NY
150. CIMCO Communications, Inc.
70. NHT Partnership
151. Citizens Telecommunications Company, dba Citizens Long
71. Northland Networks, Ltd.
Distance Company
72. Osborne Telecommunications Corporation
152. Clear Network, Inc., dba ClearNet
73. Residential Communications Network of New York, Inc.
153. Cleartel Communications, Inc.
74. SBMS New York Services, Inc.
154. CMC Telecom, Inc.
75. Sprint Communications Company, L.P.
155. Coast International, Inc.
76. Teleport Communications
156. Coastal Automated Communications Corp.
77. Time Warner AxS of Albany, L.P.
157. Coin Telephonics Corporation of New York, Inc.
78. Time Warner AxS of Rochester, L.P.
158. Colonial Telephone, Inc.
79. Time Warner AxS of New York, L.P.
159. Colorado River Communications Corp.
80. Total-Tel USA, Inc.
160. COMANTEL, Inc.
81. UrbanNet of New York, Inc.
161. Cominex
82. WorldCom Network Services, dba WilTel Network Services, Inc.
162. Commonwealth Long Distance Company
83. ABS-CBN Telecom North America, Incorporated
163. Communication Service of America, Inc.
84. ACC Long Distance Corp.
164. Communication Telesystems, International, dba CTSTelecom
85. Access Network Services, Inc.
165. Communications Buying Group, Inc.
86. Access Plus Communications, Inc.
166. Communications Gateway Network, Inc.
87. Activetel L.D., Inc.
167. Community Network Services, Inc.
88. Advanced Telecommunications & Development Corporation
168. Computer Telephone Corp.
89. Advantage Communications Group, Inc.
169. ComTel Computer Corporation
90. Advantage Communications, Inc., dba ACMI
170. Concord Network, Inc. (The)
91. Affinity Fund, Inc.
171. Conetco Corporation, dba Communications NetworkCorporation
92. Affinity Network, Inc.
172. Conquest Operator Services Corp.
93. AIS Telecommunications Services, Inc.
173. Cooperative Long Distance Services, Inc.
94. ALD Communications, Inc.
174. Corporate Telecom, Inc.
95. All City Car Rental, Inc.
175. CPS Operator Services, Inc.
96. ALLNET Communication Services, Inc.
176. CREG Systems Corporation
97. Alternate Communications Technology, Inc.
177. CRG International, Inc.
98. Ameracall dba Operator Services Network
178. Crossgates Communications Corporation
99. American Communications Network, Inc.
179. Patricia A. Cullinan, dba Executive Support Services
100. American Express Telecom, Inc.
180. Custom Networks Solutions, Inc.
101. American Long Distance Services, Inc.
181. Cyberlink-New York, Inc.
102. American Long Lines, Inc.
182. Datacomm International Company, LTD.
103. American Network Exchange, Inc.
183. DeltaCom, Inc., dba DeltaCom Long Distance Services
104. American Telecommunications and Electronics, Inc.
184. Dial & Save of New York, Inc., dba Dial & Save
105. American Telecommunications Enterprise, Inc.
185. Digital Dial Communications
106. American Telephone Network, Inc.
186. Digital Technologies, Inc., dba DTI of Nevada
107. American TeleProducts Corporation
187. Digitran Corporation
108. American Telesource International, Inc.
188. DNS Communications Inc.
109. American Teletronics Long Distance, Inc.
189. Dominican Communications Corp.
110. American Tel-Tek, Inc.
190. Eastern Telecom Corporation, dba Eastern Telecom Corp. of
111. Americom, Inc.
Virginia
112. Amerifax, Inc.
191. Eastern Telecom, Inc., dba Interquest
113. Amerinet International, Inc.
192. Eastern Telecommunications Incorporated, dba
114. Ameri-I Net Services, Corp.
ETI-Telecommunications
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