Texas Telecommunications Assessment Report Forms-24-101 Texas Telecommunications Assessment Report for Telecommunications Utilities

1. Remember to print and sign your report.
b.
24-101
(Rev.4-08/7)
TEXAS TELECOMMUNICATIONS ASSESSMENT REPORT
FOR TELECOMMUNICATIONS UTILITIES DO NOT WRITE IN SHADED AREAS
24100
a. T Code
e.
c. Taxpayer number d. Filing period f. Due date
g. Name and mailing address (Make any necessary name or address changes below.)
h. IMPORTANT
Blacken this box if your mailing
1.
address has changed. Show changes
by the preprinted information.
i. j.
You have certain rights under Chapters 552 and 559, Government Code, to review, request, and correct
information we have on file about you. Contact us at the address or toll-free number listed on this form.
WHO MUST FILE - Telecommunication Utility Companies WHEN TO FILE -
Every person (sole owner, partnership, corporation or other organiza- This report must be filed on or before the preprinted due date. If the
tion) who is responsible for the Telecommunications Infrastructure due date falls on a Saturday, Sunday or legal holiday, the next
Fund as provided by Title 2, Utilities Code, PURA, Section 57.048, and business day will be the due date.
who is responsible for collection and payment of taxes on
PENALTY & INTEREST -
telecommunications receipts under Tex. Tax Code, Chapter 151.
If you are filing your return or paying the tax due AFTER the due date,
(Commercial Mobile Service Providers should report on Form 24-102.)
enter penalty and interest.
AMENDED REPORT - PENALTY: If 1-30 days late, enter 5% of Item 6. If more than 30 days
If you are filing an amended report, write the word quot;AMENDEDquot; above late, enter 10% of Item 6.
the title quot;TEXAS TELECOMMUNICATIONS ASSESSMENT REPORT.quot; INTEREST: If any tax due is unpaid 61 days after the due date, enter
The amended report must be completed using replacement figures, interest calculated on the amount in Item 6 at the rate published on
not net adjustments. Pub. 98-304, online at www.window.state.tx.us or toll free at
(877) 447-2834.
(See back of form for definitions.)
1. Total taxable sales receipts as reported under Chapter 151
.00
for the period through 1.
.00
2. Less adjustments for non-telecommunication receipts 2.
3. Less authorized sales reported by local exchange companies
for interexchange companies (See instructions) .00
3.
4. Total taxable telecommunications receipts (Item 1 minus Items 2 and 3) 4. .00
5. Assessment rate 5. 0.0125
.00
6. QUARTERLY NET AMOUNT DUE (Multiply Item 4 by Item 5) 6.
7.
7. Penalty due (See Instructions.)
8.
8. Interest due (See Instructions.)
9.
9. TOTAL AMOUNT DUE AND PAYABLE (Item 6 plus Item 7 and Item 8)
Taxpayer name k. l.
For assistance, call (800) 252-5555 toll free nationwide.
The Austin number is (512) 463-4600.
T Code Taxpayer number Period
I declare that the information in this document and any attachments is true and correct
to the best of my knowledge and belief.
24020
Taxpayer or duly authorized agent
Mail to: COMPTROLLER OF PUBLIC ACCOUNTS Daytime phone Date
P.O. Box 149360
Austin, Texas 78714-9360
Make amount payable to: STATE COMPTROLLER
111 A
24-101 (Rev.4-08/7)

2. 24-101 (Back)(Rev.4-08/7)
DEFINITIONS -
TELECOMMUNICATIONS UTILITY- Any person, corporation, river authority, cooperative corporation, or any combination thereof
now or hereafter owning or operating for compensation in this state equipment or facilities for the conveyance, transmission, or
reception of communications over a telephone system as a dominant carrier. Interexchange telecommunications carriers (including
resellers of interexchange telecommunications services), specialized communications common carriers, other resellers of
communications, other communications carriers who convey, transmit, or receive communications in whole or in part over a
telephone system, providers of operator services, and separated affiliate and electronic publishing joint ventures are also
telecommunications utilities. The full text defining a Telecommunications Utility can be found in Section 51.002(II), Utilities Code,
Public Utility Regulatory Act of 1995.
TAXABLE TELECOMMUNICATIONS RECEIPTS- Taxable telecommunications receipts are receipts derived from taxable
telecommunications services. Taxable telecommunications services means the electronic or electrical transmission, conveyance,
routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics,
or any other method now in existence or that may be devised, including but not limited to long-distance telephone service.
Additional guidance can be found in 34 T.A.C. sec. 3.344 in regards to taxable and non-taxable telecommunications services.
Item 2 - Adjustments for non-telecommunications receipts include all taxable receipts reported under sales tax which are derived
from sales or services not falling under the definition of a taxable telecommunications service as defined in 34 T.A.C. sec. 3.344.
Item 3 - Authorized sales include only those transactions that are billed by the Local Exchange Company (LEC) on behalf of an
Interexchange Company (IXC) and for which the IXC has provided written notification to the LEC indicating that the IXC will report
those sales on the IXC's Texas Telecommunications Assessment Report for Telecommunications Utilities.