# Appendices — GTE Sprint Communications Corp. v. Sweet (No. 87-1101) > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385012_0628%3A03 ## Record - **Collection:** Supreme Court brief - **Document type:** Appendices - **Published:** January 1, 1987 ## Text la APPENDIX A No. 64355 Inu The Supreme Court of Illinois JEROME F. GOLDBERG and ROBERT McTIGUE, individually and on behalf of all others similarly situated, Plaintiffe-Appellees and Cross-Appellants, v J. THOMAS JOHNSON, Director of Revenue for the Department of Rev- enue of the State of Illinois, Defendant-Appellant, and GTE SPRINT COMMUNICATIONS CORPORATION, et al., Defendants. GTE SPRINT COMMUNICATIONS CORPORATION, Counter-P laintiff-A ppellee, v. J. THOMAS JOHNSON, Director of Revenue for the Department of Rev- enue of the State of Illinois, and JAMES H. DONNEWALD, Treasurer of the State of Dlinois, Defendants -A ppellants. \ Direct Appeal from the | Circuit Court of Cook County, Chancery Division » No. 85 CH 8081 The Honorable Richard L. Curry, Judge Presiding J NOTICE OF APPEAL TO THE SUPREME COURT OF THE UNITED STATES Notice is hereby given that GTE Sprint Communica- tions Corporation, the Counter-Plaintiff-Appellee above- named, hereby appeals to the Supreme Court of the United States the judgment of the Supreme Court of Illinois entered herein on June 24, 1987. 2a This appeal is taken pursuant to 28 U.S.C. § 1257(2). Respectfully submitted, By: /s/ Laura D1 GIANTONIO Laura Di Giantonio CHADWELL & Kayser, Ltn. 8500 Sears Tower Chicago, Illinois 60606 312-876-2100 Of Counsel RICHARD N. WILEY GTE Sprint COMMUNICATIONS CORPORATION 1350 Old Bayshore Highway Burlingame, CA 94010 415-375-5026 3a CERTIFICATE OF SERVICE I, Laura Di Giantonio, certify that on December 7, 1987, I caused the Notice of Appeal to the Supreme Court of the United States to be served on all those persons on the attached Service List by causing one true and correct copy to be placed, first class postage prepaid, in envelopes, correctly addressed, and sent by United States Mail. /s/ LAURA Dt GiANTONIO Laura Di Giantonio 4a SERVICE LIST William G. Clark, Jr. Western Union & Associates, Ltd. Legal Department 29 South LaSalle Street Upper Saddle River, Suite 830 NJ 07458 Chicago, Illinois 60603 Daniel M. Pierce Altheimer & Gray Suite 2600 333 West Wacker Drive Chicago, Ilinois 60606 David S. Acker Winston & Strawn Suite 5000 One First National Plaza Chicago, Illinois 60604 Bruce D. Becker, Esq. Legal Department Allnet Communication Services 30300 Telegraph Road Birmingham, MI 48010 ITT Legal Department Suite 2203 200 West Monroe Street Chicago, Illinois 60606 Max Long Distance Phone Service Legal Department Suite 201 1660 L Street, N.W. Washington, D.C. 20036 Michael W. Ward O’Keefe, Ashsenden, Lyons & Ward One First National Plaza Suite 5100 Chicago, Illinois $0603 Douglas R. Newkirk Sachnoff, Weaver & Rubenstein, Ltd. Suite 2900 30 South Wacker Drive Chicago, Dlinois 60606 David W. Carpenter Lee J. Schwartz Kathryn E. Korn Sidley & Austin One First National Plaza Chicago, Ilinois 60603 Republic Telecom Legal Department 8300 Norman Center Drive Bloomington, MN 55437 U.S. Telecom Legal Department Suite 500 200 North Michigan Avenue Chicago, Illinois 60601 5a SERVICE LIST (continued) George W. Foster c/o Neil F. Hartigan Attorney General 100 West Randolph Suite 13-103 Chicago, Illinois 60601 TMC Long Distance 1901 S. Meyers Road Suite 130 Lombard, IDlinois 60148-5071 TDX Legal Department Suite 750 150 North Wacker Drive Chicago, Illinois 60606 John Lenahan Dllinois Bell Telephone Company Room 27A 225 West Randolph Street Chicago, Illinois 60603 Roger D. Sweet Director of Revenue for The Department of Revenue of The State of Illinois 100 West Randolph Street State of Illinois Building Suite 7-100 Chicago, Illinois 60601 Jerome Cosentino Treasurer of the State of Illinois 100 West Randolph Street State of Illinois Building Suite 15-600 Chicago, Illinois 60601 Philip D. Levey 2722 N. Racine Chicago, Illinois 60614 Frederic S. Lane Ralph J. Schumann Sonnenschein, Carlin, Nath & Rosenthal 8000 Sears Tower Chicago, Illinois 60606 John G. Jacobs Plotkin & Jacobs, Ltd. Suite 1300 116 South Michigan Ave. Chicago, Illinois 60603 MCI Legal Department Dep. 5010/500 205 North Michigan Ave. Chicago, Ilinois 60601 Terry F. Moritz Special Assistant Attorney General Goldberg, Kohn, Bell, Black, Rosenbloom & Moritz, Ltd. 55 East Monroe Street Suite 3900 Chicago, Illinois 60603 6a APPENDIX B ILLINOIS SUPREME COURT JULEANN HORNYAK, CLERK SUPREME COURT BUILDING SPRINGFIELD, ILL. 62706 (217) 782-2035 October 5, 1987 Chadwell & Kayser Attorneys at Law 233 South Wacker Drive, 85th Floor Chicago, IL 60606 No. 64355 - Jerome F. Goldberg, et al., etc., appellees, v. J. Thomas Johnson, Director of Revenue, etc., et al., appellants. Appeal, Circuit Court (Cook). The Supreme Court today DENIED the petition for rehear- ing in the above entitled cause. The mandate of this Court will issue to the appropriate Appellate Court and/or Circuit Court or other agency on January 21, 1988. 7a APPENDIX C STATE OF ILLINOIS ) COUNTY OF COOK = AFFIDAVIT OF RICHARD N. WILEY Richard N. Wiley, being over the age of 21 and being competent to testify to the matters herein, deposes and states as follows: 1. I formerly served as Tax Manager and then as Senior Tax Attorney for GTE Sprint Communications Corporation (“GTE Sprint”) from 1980-1985. 2. In 1986, GTE Sprint combined with U.S. Telecom, Inc. to form a partnership known as U.S. Sprint Commu- nications Company (“U.S. Sprint”). This partnership was formed to provide long distance telecommunications ser- vices in the United States and elsewhere. 3. I am now a General Attorney employed by U.S. Sprint. 4. In my various positions with GTE Sprint and then with U.S. Sprint, I have of necessity become familiar with the operations of those companies. 5. GTE Sprint was, prior to July 1, 1986, a retailer of intrastate and interstate telecommunications services. As U.S. Sprint it so remains. (Hereinafter GTE Sprint and U.S. Sprint will be referred to as “GTE Sprint,” in the present tense.) 6. GTE Sprint’s customers use its services to convey and receive voice and other messages. A large part of GTE Sprint’s business centers on providing interstate voice transmission by telephone, in all fifty states of the United States and to several foreign countries. In order to provide voice transmission services, GTE Sprint has established, over the years, its own interstate transmission network comprised of microwave radio, fiber optic, satellite and 8a cable transmission facilities which are spread over numer- ous states. GTE Sprint has constructed this interstate net- work of transmission facilities at great expense. 7. In transmitting voice messages on an interstate basis, GTE Sprint utilizes its own facilities where possible. 8. However, GTE Sprint must utilize the services of other telecommunications carriers in-some areas its lines do not reach. In such cases, GTE Sprint purchases services from these other carriers. 9. GTE Sprint is also forced to use other carriers’ services at the local level since local operating companies control the facilities which are used to originate and ter- minate calls. For example, GTE Sprint typically pays the local exchange telephone company (usually a Bell Operat- ing Company) at the originating end of a transmission for picking up the communication from its origin (generally the caller’s telephone device) and delivering it to the GTE Sprint network. Likewise, at the terminating end of the communication, GTE Sprint typically pays another local exchange telephone company for delivering the communi- cation from the GTE Sprint network to the point of termi- nation. 10. The local exchange services for this purpose are termed “access services” and the charges for using the local exchange services for picking up and dropping off the mes- sage at the local level are termed “access charges.” 11. Other costs are incurred by GTE Sprint in the establishment and maintenance of its own network over which its customers’ calls are transmitted where possi- ble. GTE Sprint thus incurs costs in sending its interstate transmissions, both in the cost of building and maintain- ing its own lines, and in purchasing services from other carriers. 12. GTE Sprint incurs transmission costs over the entire pathway of each communication. The transmis- Ri eeeeennenmemenennmnemeeatl 9a sion and other costs incurred are typically recovered from GTE Sprint’s customers in the tariffed prices they pay for telecommunications services. The basic charge for an interstate toll call varies according to the distance between the place the call originates and the place it terminates, increasing in price as the distance between these points increases. The charge for an interstate private line call varies solely according to the length of the line utilized in the transmission. 13. GTE Sprint’s intrastate telecommunications ser- vices are provided pursuant to tariffs authorized by the Illinois Commerce Commission, while its interstate telecommunications services are common carrier services provided subject to Federal Communications Commission regulation and pursuant to 47 U.S.C. § 201 et seq. e14. GTE Sprint has the administrative capability to bill taxes to its customers on telecommunications services which originate in any state, or terminate in any state, or are billed in any state, or any combination of these criteria for any number of states. Specifically, GTE Sprint has the administrative capability to bill more than one state’s tax to a single customer for a single communication. For exam- ple, GTE Sprint can bill an Illinois customer for an inter- state telecommunication originating in Illinois and termi- nating in New York, and could include, in that charge, a tax assessed by Illinois, the originating state, and New York, the terminating state. 15. The first payment of the excise tax imposed by the Illinois Telecommunications Excise Tax Act was due the State of Illinois on September 15, 1985. Because of certain business and technical exigencies, GTE Sprint was not able, at that time, to implement a system to pass the tax through to its customers on their bills. Therefore, GTE Sprint undertook to remit to the State the taxes due under the Act, until such time as it could implement such a system. GTE Sprint made a number of the tax payments 10a itself thereafter, until it was finally able to implement a system to pass the tax on to its customers, around October or November, 1985. 16. From September 15, 1985 to the present, GTE Sprint has paid to the State of Illinois a total of $ 2,146,904.28 in taxes due the State by its cus- tomers for interstate telecommunications services, at least $ 391,568.00 of which has been paid by Sprint itself, and not its customers, due to Sprint’s temporary administrative inability to pass along the tax. 17. These payments GTE Sprint has made under protest, pursuant to Illinois statutory provision, in order to preserve its right to a refund of those payments should the Tax Act ultimately be declared unconstitutional in this lawsuit. 18. GTE Sprint has met all the requirements for requesting a refund under the Money Disposition Act, as it filed suit challenging the tax within the specified time period, obtained the required injunction, and has paid over the tax to the State, under protest, and accompanied by the required protest form. /s/ RICHARD N. WILEY Richard N. Wiley Subscribed and sworn to before me this 25th day of July, 1986. /s/ COLLEEN C. JARDINE Notary Public [Seal] lla APPENDIX D FLORIDA SALES TAX 212.05. Sales, storage, use tax It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, or who rents or furnishes any of the things or services (axable under this chapter, or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state. (1) For the exercise of such privilege, a tax is levied on each taxable transaction or incident, which tax is due and payable as follows: - * * - (e)1. At the rate of 5 percent on charges for all tele- graph messages and long distance telephone calls begin- ning and terminating in this state; on charges for telecom- munication service as defined in s. 203.012 and for those services described in s. 203.012(2)(a); on recurring charges to regular subscribers for wired television service; on all charges for the installation of telecommunication, wired television, and telegraphic equipment; and on all charges for electrical power or energy. For purposes of this sub- paragraph, the term “telecommunication service” does not include local service provided through a pay telephone. The provisions of s. 212.17(3), regarding credit for tax paid on charges subsequently found to be worthless, shall be equally applicable to any tax paid under the provisions of this section on charges for telecommunication or tele- graph services or electric power subsequently found to be uncollectible. The word “charges” in this paragraph does not include any excise or similar tax levied by the Federal Government, any political subdivision of the state, or any municipality upon the purchase or sale of telecommunice- 12a tion, wired television, or telegraph service or electric pow- er, which tax is collected by the seller from the purchaser. 2. Telegraph messages and telecommunication ser- vices which originate or terminate in this state, other than interstate private communication services, and are billed to a customer, telephone number, or device located within this state are taxable under this paragraph. Interstate pri- vate communication services are taxable under this para- graph as follows: a. One hundred percent of the charge imposed at each channel termination point within this state; b. One hundred percent of the charge imposed for the total channel mileage between each channel termination point within this state; and c. The portion of the interstate interoffice channel mileage charge as determined by multiplying said charge times a fraction, the numerator of which is the air miles between the last channel termination point in this state and the vertical and horizontal coordinates, 7856 and 1756, respectively, and the denominator of which is the air miles between the last channel termination point in this state and the first channel termination point outside this state. The denominator of this fraction shall be adjusted, if neces- sary, by adding the numerator of said fraction to similarly determined air miles in the state in which the other chan- nel termination point is located, so that the summation of the apportionment factor for this state and the appor- tionment factor for the other state is not greater than one, to ensure that no more than 100 percent of the interstate interoffice channel mileage charge can be taxed by this state and another state. 3. The tax imposed pursuant to this paragraph shal] not exceed $50,000 per calendar year on charges to any person for interstate telecommunications services defined in s. 203.012(4) and (7)(b), if the majority of such services used by such person are for communications originating 13 a outside of this state and terminating in this state. This exemption shall only be granted to holders of a direct pay permit issued pursuant to this subparagraph. No refunds shall be given for taxes paid prior to receiving a direct pay permit. Upon application, the department may issue a4 direct pay permit to the purchaser of telecommunications services authorizing such purchaser to pay tax on such services directly to the department. Any vendor furnishing telecommunications services to the holder of a valid direct pay permit shall be relieved of the obligation to collect and remit the tax on such service. Tax payments and returns pursuant to a direct pay permit shall be monthly. For purposes of this subparagraph, the term “person” shall be limited to a single legal entity and shall not be construed as meaning a group or combination of affiliated entities or entities controlled by one person or group of persons. For purposes of this subparagraph, for calendar year 1986, the term “calendar year” means the last 6 months of 1986. l4a APPENDIX E ORDINANCE NO. 630 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO THAT: Section 1. Section 21-1 — Definitions of the Code of Laws of the City of Wheat Ridge is amended by the addi- tion of the following definitions: “LOCAL EXCHANGE COMPANY” means any person which provides public telephone or telecommunication exchange access lines, mobile telecommunications or chan- nels necessary to effect the transfer of two-way voice or data grade information between the final user and the local telecommunications network. “TELECOMMUNICATIONS SERVICE” means the trans- port of signs, signals, writings, images, sounds, messages, data, or other information of any nature by wire, radio, light waves, electromagnetic, digital, or electronic means. “ACCESS SERVICES” means any charge by local tele- phone exchange companies to providers of telecommuni- cations services for use in providing their telecommunica- tions services. Section 2. Section 21-4 - Property and Services Sub- ject to Tax of the Code of Laws of the City of Wheat Ridge is amended by the repeal and reenactment of the following provisions thereof: There is hereby levied and there shall be collected and paid a tax in the amount stated in Section 21-7 as follows: on all sales and services taxable by the State of Colorado under the sales tax provisions of the Colorado Revised Statutes 1973, 39-26-104, as amended, including, not limited to the following: (b) UPON TELECOMMUNICATIONS' SERVICES, EXCEPT ACCESS SERVICES AS DESIGNATED IN SECTION 21-5(8), WHETHER FURNISHED BY PUB- 154 LIC OR PRIVATE CORPORATIONS OR ENTERPRISES FOR ALL INTERSTATE AND INTRASTATE TELECOM- MUNICATIONS SERVICE ORIGINATING FROM OR RECEIVED ON TELECOMMUNICATIONS EQUIP- MENT IN THIS CITY IF THE CHARGE FOR THE SER- VICE IS BILLED TO A PERSON IN THIS CITY OR BILLED TO AN AFFILIATE OR DIVISION CF SUCH PERSON IN ANY STATE/CITY ON BEHALF OF A PER- SON IN THIS CITY. Section 3. Section 21-5. Same - Exempt of the Code of Laws of the City of Wheat Ridge is hereby amended by the addition of the following subpart 21-5(i) (8): (8) “ACCESS SERVICES” BY LOCAL TELEPHONE EXCHANGE COMPANIES TO PROVIDERS OF TELECOMMUNICATIONS SERVICE FOR USE IN PRO- VIDING SUCH SERVICE SHALL BE DEEMED TO BE WHOLESALE SALES AND SHALL BE EXEMPT FROM TAXATION UNDER THIS SECTION. SIGNED by the Mayor on this 12th day of August, 1985. /s/ FRANK STITES Frank Stites, Mayor ATTEST: /s/ WANDA SANG Wanda Sang, City Clerk 16a APPENDIX F CITY OF GREELEY, COLORADO ORDINANCE NO. 45, 1985 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GREELEY, COLORADO: Section 1. Section 4.04.060 of the Code of Ordinances, a copy of which is attached hereto, marked “Exhibit A” and incorporated herein by reference, is amended to read as follows: 4.04.060 Sales tax—Levied. There is levied and there shall be collected and paid a tax in the amount stated in Section 4.04.145 as follows: C. Upon telecommunications services, except access services as designated in Section 4.04.015 (S), whether furnished by public or private corporations or enterprises for all interstate and intrastate telecom- munications services originating from or received on telecommunications equipment in this city if the charge for the service is billed to a person in this city or billed to an affiliate or division of such person in any state or any other city in this state on behalf of a person in this state; R. “Telecommunications Service” means the transport of signs, signals, writing, images, sounds, messages, data, or other information of any nature by wire, radio, light waves, electromagnetic, digital, or electronic means. S. “Access Services” means any charge by local telephone exchange companies to providers of telecom- munications services for use in providing their telecommunications services. _. Section 2. This Ordinance shall become effective on July 1, 1985. PASSED AND ADOPTED, SIGNED AND APPROVED THIS 7th DAY OF May, 1985. ATTEST: THE CITY OF GREELEY, COLORADO /s/ GAYLE Voss By: /s/ Mike LEHAN City Clerk Mayor 17a APPENDIX G WASHINGTON BUSINESS AND OCCUPATION TAX 82.04.050. “Sale at retail”, “retail sale” (1) “Sale at retail” or “retail sale” means every sale of tangible personal property (including articles produced fabricated, or imprinted) to all persons irrespective of the nature of their business cad including, among others, with- out limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or per- sonal property of or for consumers other than a sale to a person who (a) purchases for the purpose of resale as tan- gible personal property in the regular course of business without intervening use by such person, or (b) installs, repairs, cleans, alters, imprints, improves, constructs, or decorates real or personal property of or for consumers, if such tangible personal property becomes an ingredient or component of such real or personal property without inter- vening use by such person, or (c) purchases for the purpose of consuming the property purchased in producing for sale a new article of tangible personal property or substance, of which such property becomes an ingredient or compo- nent or is a chemical used in processing, when the primary purpose of such chemical is to create a chemical reaction directly through contact with an ingredient of a new arti- cle being produced for sale, or (d) purchases for the purpose of consuming the property purchased in producing ferrosil- icon which is subsequently used in producing magnesium for sale, if the primary purpose of such property is to cre- ate a chemical reaction directly through contact with an ingredient of ferrosilicon, or (e) purchases for the purpose of providing the property to consumers as part of competi- tive telephone service, as defined in RCW 82.04.065. There term shall include every sale of tangible personal property which is used or consumed or to be used or consumed in the performance of any activity classified as a “sale at retail” or “retail sale” even though such property is resold or uti- lized as provided in (a), (b), (c), (d), or (e) above following 18a such use. The term also means every sale of tangible per- sonal property to persons engaged in any business which is taxable under RCW 82.04.280, subsections (2) and (7) and RCW 82.04.290. . . * - (5) The term shall also include the providing of tele- phone service, as defined in RCW 82.04,065, to consumers. - . * . 82.04.065. “Competitive telephone service”, “network telephone service”, “telephone service”, “telephone business” (1) “Competitive telephone service” means the provid- ing by any person of telecommunications equipment or apparatus or service related to that equipment or appara- tus such as repair or maintenance service, if the equipment or apparatus is of a type which can be provided by persons that are not subject to regulation as telephone companies under Title 80 RCW and for which a separate charge is made. _ (2) “Network telephone service” means the providing by any person of access to a local telephone network, local telephone network switching service, toll service, or coin telephone services, or the providing of telephonic, video, data, or similar communication or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission sys- tem. “Network telephone service” includes interstate ser- vice, including toll service, originating from or received on telecommunications equipment or apparatus in this state if the charge for the service is billed to a person in this state. “Network telephone service” does not include the providing of competitive telephone service, the providing of cable television service, nor the providing of broadcast services by radio or television stations. (3) “Telephone service” means competitive telephone 19a service or network telephone service, or both, as defined in subsections (1) and (2) of this section. (4) “Telephone business” means the business of provid- ing network telephone service, as defined in subsection (2) of this section. It includes cooperative or farmer line tele- phone companies or associations operating an exchange. *. * Ad ad 82.04.250 Tax on retailers Upon every person except persons taxable under RCW 82.04.260(8) engaging within this state in the business of making sales at retail, as to such persons, the amount of tax with respect to such business shall be equal to the gross proceeds of sales of the business, multiplied by the rate of forty-four one-hundredths of one percent. 20a APPENDIX H NEW MEXICO GROSS RECEIPTS TAX 7-9-3. Definitions. (Effective until July 1, 1988.) As used in the Gross Receipts and Compensating Tax Act [this article): * 7 . * F. “gross receipts” means the total amount of money or the value of other consideration received from selling property in New Mexico, from leasing property employed in New Mexico or from performing services in New Mexico and includes any receipts from sales of tangible personal property handled on consignment but excludes cash dis- counts allowed and taken, New Mexico gross receipts tax payable on transactions for the reporting period and taxes imposed pursuant to the provisions of the County Sales Tax Act, the County Fire Protection Excise Tax Act, the County Gross Receipts Tax Act, the Municipal Gross Receipts Tax Act or the Supplemental Municipal Gross Receipts Tax Act which are payable on transactions for the reporting period and any type of time-price differential. ad * ad - “Gross receipts” also includes amounts paid by mem- bers of any cooperative association or similar organization for sales or leases of personal property or performance of services by such organization and amounts received from transmitting messages or conversations by persons provid- ing telephone or telegraph services, including interstate and international messages or conversations that either originate or terminate in New Mexico and are billed to a New Mexico telephone number or account; 7-9-4. Imposition and rate of tax; denomination as “gross receipts tax”. A. For the privilege of engaging in business, an excise 21a tax equal to four and three-fourths percent of gross receipts is imposed on any person engaging in business in New Mexico. B. The tax imposed by this section shall be referrred to as the “gross receipts tax”. * ~ * ~ 7-9-55. Deduction; gross receipts tax; transaction in interstate commerce. (Effective until July 1, 1988.) Receipts from transactions in interstate commerce may be deducted from gross receipts to the extent that the imposition of the gross receipts tax would be unlawful under the United States constitution. Receipts from transmitting messages or conversations by radio other than from one point in this state to another point in this state and receipts from the sale of radio or television broadcast time when the advertising messaze is supplied by or on behalf of a national or regional seller or advertiser not having its principal place of business in or being incorporated under the laws of this state, may be deducted from gross receipts. Commissions of advertising agencies from performing services in this state may not be deducted from gross receipts under this section. 7-9-55. Deduction; gross receipts tax; transaction in interstate commerce. (Effective July 1, 1988.) Receipts from transactions in interstate commerce may be deducted from gross receipts to the extent that the imposition of the gross receipts tax would be unlawful under the United States constitution. Receipts from transmitting messages or conversations by telegraph, telephone or radio other than from one point in this state to another point in this state and receipts from the sale of radio or television broadcast time when the advertising message is supplied by or on behalf of a EEE 22a national or regional seller or advertiser not having its prin- cipal place of business in or being incorporated under the laws of this state, may be deducted from gross receipts. Commissions of advertising agencies from performing ser- vices in this state may not be deducted from gross receipts under this section. 7-9-56. Deduction; gross receipts tax; intrastate transportation and services in interstate commerce. (Effective until July 1, 1988.) - -_ * - C. Receipts from providing telephone or telegraph ser- vices in this state which will be used by other persons in providing telephone or telegraph services to the final user and thirty-five percent of the receipts of persons providing interstate and foreign telephone or telegraph services from transmitting interstate messages or conversations may be deducted from gross receipts. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40385012_0628%3A03. Public record. Not legal advice.