This office lease form includes the terms and conditions of a license agreement for telecommunications business use. The license agreement grants the use of antenna and electronic equipment and describes the terms, uses and operations of such. This agreement merely grants a license and does not constitute a partnership, employment agreement, tenancy, joint venture, or any other relationship between the parties.
Pennsylvania Telecommunications License Agreement
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Telecommunications Gross Receipts Tax includes mobile telecommunications services and interstate landline calls that originate or terminate in Pennsylvania, taxes at 5%.
The sale at retail or use of computer hardware and canned software, as well as services thereto, remains subject to Sales and Use Tax as the sale at retail or use of tangible personal property and is not affected by the repeal of section 201(dd)?(ii) of the TRC.
Telecom taxes encompass a range of federal, state, and district taxes and fees that telecom companies are responsible for collecting and submitting.