| Section | Name |
|---|---|
| 495 | Table of Contents |
| 495.100 | Meaning of "Gross Charges" |
| 495.105 | Exemptions |
| 495.110 | Retailers |
| 495.115 | Interstate |
| 495.120 | Mobile Operations Reporting Option |
| 495.125 | Responsibility for Accounting and Payment of Tax |
| 495.130 | Credits |
| 495.135 | Tax Returns - When Due - Contents |
| 495.140 | Imposition of Telecommunications Excise Tax |