Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Annotations

Constitutional Exemption—Job Corps Center

Charges to a contractor, who is also the operator of a Job Corps Center, are exempt from the Emergency Telephone Users Surcharge, as exempt sales to the U.S. Government. If the contractor is not the operator but simply a supplier or a consultant, the exemption does not apply. 7/27/93.