Tax Type
Retail Sales and Use Tax
Description
Limitations; Consumers Utility Tax
Topic
Local Taxes Discussion
Date Issued
06-21-1973
A town may impose a consumers utility (telephone service) tax under § 58-587.1 even though the town does not provide water or sewer service and police or fire protection, and does not constitute a special school district. The limitations apply only to imposition of a county consumers tax: the county tax may not be levied in a town which imposes a similar tax and which meets the specified standards. Sewer or water services furnished by a sanitary district which includes a town are not considered to be provided by the town.
Attorney General's Opinion