Form 24-10 - Texas Telecommunications Assessment Report For Telecommunications Utilities Page 2
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224-101 (Back)(Rev.4-08/7)
DEFINITIONS -
TELECOMMUNICATIONS UTILITY- Any person, corporation, river authority, cooperative corporation, or any combination thereof
now or hereafter owning or operating for compensation in this state equipment or facilities for the conveyance, transmission, or
reception of communications over a telephone system as a dominant carrier. Interexchange telecommunications carriers (including
resellers of interexchange telecommunications services), specialized communications common carriers, other resellers of
communications, other communications carriers who convey, transmit, or receive communications in whole or in part over a
telephone system, providers of operator services, and separated affiliate and electronic publishing joint ventures are also
telecommunications utilities. The full text defining a Telecommunications Utility can be found in Section 51.002(II), Utilities Code,
Public Utility Regulatory Act of 1995.
TAXABLE TELECOMMUNICATIONS RECEIPTS- Taxable telecommunications receipts are receipts derived from taxable
telecommunications services. Taxable telecommunications services means the electronic or electrical transmission, conveyance,
routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics,
or any other method now in existence or that may be devised, including but not limited to long-distance telephone service.
Additional guidance can be found in 34 T.A.C. sec. 3.344 in regards to taxable and non-taxable telecommunications services.
Item 2 - Adjustments for non-telecommunications receipts include all taxable receipts reported under sales tax which are derived
from sales or services not falling under the definition of a taxable telecommunications service as defined in 34 T.A.C. sec. 3.344.
Item 3 - Authorized sales include only those transactions that are billed by the Local Exchange Company (LEC) on behalf of an
Interexchange Company (IXC) and for which the IXC has provided written notification to the LEC indicating that the IXC will report
those sales on the IXC's Texas Telecommunications Assessment Report for Telecommunications Utilities.
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