Reg. 12-470.1. 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 12-415, 12-416, or 12-417 (construction contracting); 12-445 (real property rental); 12-450 (tangible personal property rental); or 12-460 (retail sales); depending upon the nature of the work performed.
      (2)   separately billed advertising charges which are subject to the provisions of Section 12-405 or 12-435.
   (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.