(a) Charges made by local exchange carriers to interexchange carriers and long distance resellers for providing access to the local exchange area, and charges made by local exchange carriers to cellular telephone companies for interconnection to the landline network are exempt from the tax imposed by this chapter.
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Terms Used In Tennessee Code 67-6-342

  • Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing, without regard to whether such service is referred to as voice over internet protocol services or is classified by the federal communications commission as enhanced or value added. See Tennessee Code 67-6-102
  • Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business. See Tennessee Code 67-6-102
(b) Charges made between local exchange carriers and interexchange carriers for the use of intercompany facilities pursuant to shared network facility arrangements are exempt from the tax imposed by this chapter.
(c) For purposes of this section:

(1) “Interexchange carrier” is a telecommunications service provider that provides such service only between local access and transport areas (LATAs);
(2) “Local exchange carrier” is a telecommunications service provider that provides such service only within a LATA; and
(3) “Long distance reseller” is a telecommunications service provider that provides service within a LATA and between LATAs.
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