Facsimile (fax) transmissions

# (a)

# (1)

The gross receipts or gross proceeds derived from charges for the receipt and delivery of incoming facsimiles are not subject to gross receipts tax.

# (2)

Charges for the receipt and delivery of a facsimile are separate and distinct from the telecommunications service used in transmitting a facsimile.

# (b)

# (1)

The paper on which the fax is received is an item of tangible personal property that is deemed incidental to the telephone transmission of the message.

# (2)

Gross receipts tax is to be paid by the seller on any paper or other items purchased for use to deliver the fax transmission to the ultimate consumer.