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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Public telephone service exemption narrowed: local-call and free public phones were exempt but exemption withdrawn effective April 2015.</h1> Public telephone services were exempted when provided from departmentally run public telephones, guaranteed public telephones operating only for local calls, and free telephones at airports and hospitals where no bills are issued; a board clarification confirmed village public telephones with only local-call facility fall within the guaranteed-public-telephone exemption. That exemption was withdrawn effective 1 April 2015.

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