Form C-287 - Telecommunications Annual Report Reporting On 2013 Gross Income

EXCERPT FROM S.C. CODE OF LAWS

Section 58-9-2630

(D) The taxpayer confidentiality provisions contained in Title 12 shall not apply to the filings of government-owned

telecommunications service providers. Provided, however, the Department of Revenue shall require an annual report of

all telecommunications providers. The report shall require any telecommunications company licensed in this State to

report the total gross of retail telecommunications, to which the business license tax is applicable, pursuant to Section

58-9-2220. This information shall be available to any entity authorized to collect a tax on retail telecommunications or

their agent. Information provided to an entity or agent authorized to collect a tax may not be disclosed or provided in any

manner to any other person. Such information may only be used by an entity or agent of an entity authorized to collect a

tax for purposes of determining the accuracy of tax returns, fillings and payment of taxes.

Section 58-9-2200

(1)

'Telecommunications service' means the provision, transmission, conveyance, or routing for a consideration of voice,

data, video, or any other information or signals of the purchaser's choosing to a point, or between or among points,

specified by the purchaser, by or through any electronic, radio, or similar medium or method now in existence or hereafter

devised. The term 'telecommunications service' includes, but is not limited to, local telephone services, toll telephone

services, telegraph services, teletypewriter services, teleconferencing services, private line services, channel services,

Internet protocol telephony, and mobile telecommunications services and to the extent not already provided herein, those

services described in Standard Industrial Classification (SIC) 481 and North American Industry Classification System

(NAICS) 5133, except satellite services exempted by law.

(2)

'Retail telecommunications service' includes telecommunications services as defined in item (1) of this section but shall

not include:

(a)

telecommunications services which are used as a component part of a telecommunications service, are integrated

into a telecommunications service, or are otherwise resold by another provider to the ultimate retail purchaser who

originates or terminates the end-to-end communication including, but not limited to, the following:

(i)

carrier access charges;

(ii)

right of access charges;

(iii)

interconnection charges paid by the providers of mobile telecommunications services or other

telecommunications services;

(iv) charges paid by cable service providers for the transmission by another telecommunications provider of video

or other programming;

(v)

charges for the sale of unbundled network elements;

(vi) charges for the use of intercompany facilities; and

(vii) charges for services provided by shared, not-for-profit public safety radio systems approved by the FCC;

(b)

information and data services including the storage of data or information for subsequent retrieval, the retrieval of

data or information, or the processing, or reception and processing, of data or information intended to change it's

form or content;

(c)

cable services that are subject to franchise fees defined and regulated under 47 U.S.C. Section 542;

(d)

satellite television broadcast services.

(3)

'Telecommunications company' means a provider of one or more telecommunications services.

(4)

'Cable service' includes, but is not limited to, the provision of video programming or other programming service to

purchasers, and the purchaser interaction, if any, required for the selection or use of the video programming or other

programming service, regardless of whether the programming is transmitted over facilities owned or operated by the cable

service provider or over facilities owned or operated by one or more other telecommunications service providers.

63471015 C-287 I (Rev. 10/3/11) 6347

Form C-287 - Telecommunications Annual Report Reporting On 2013 Gross Income - 2014 Page 4

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