Telecommunication services.
Gilbert Town Code, Reg. 58-470.1
in effectReg. 58-470.1. - Telecommunication services.
(a) Gross income from the business activity of providing telecommunication services to consumers within this Town shall not include:
(1) charges for installation, maintenance, and repair of telecommunication equipment which are subject to the provisions of Sections 58-415, 58-416, or 58-417 (construction contracting); 58-445 (real property rental); 58-450 (tangible personal property rental); or 58-460 (retail sales); depending upon the nature of the work performed.
(2) separately billed advertising charges which are subject to the provisions of Section 58-405 or 58-435.
(b) Mobile equipment. In cases where the customer is being provided telecommunication services to receiving/transmission equipment designed to be mobile in nature (for example, mobile telephones, portable hand-held two-way radios, paging devices, etc.), the provider shall, for the purposes of the tax imposed by this Section, determine whether such provider's customers are "within this Town" as follows:
(1) by the billing address of the customer, provided that such address is a permanent residence or business location of the consumer within the State.
(2) in all other cases, the business location of the telecommunications provider.
(Tax Code 1995, Reg. 15-470.1)
Source: Town of Gilbert, Arizona, Town Code (Municode Library, library.municode.com)URL: https://library.municode.com/az/gilbert/codes/code_of_ordinances?nodeId=CO_CH58PREXTA_RERIEXTA_REG._58-470.1TESEFetched: 11/1/2026