Section R865-19S-90 - Telecommunications Service Pursuant to Utah Code Ann. Section 59-12-103(1) Taxable telecommunications service charges include subscriber access fees.(2) Nontaxable telecommunications charges include: (a) refundable subscriber deposits, interest, and late payment penalties;(b) charges for interstate calls;(c) telecommunications answering services received or relayed by a human operator;(d) charges to repair subscriber equipment that is regarded as real property; and(e) charges levied on subscribers to fund or subsidize special telecommunications services, including 911 service, special communications services for the deaf, and special telecommunications service for low income subscribers.Utah Admin. Code R865-19S-90