The State of Colorado imposes sales tax on intrastatetelephone and telegraph services. Taxable telephoneservices include mobile telecommunications services ifthe service is provided to a customer whose place ofprimary use is within Colorado. The service providermust charge and collect the sales tax from customers,along with any applicable state-administered local salestaxes.Interstate telephone and telegraph services are notsubject to the Colorado sales tax.
Source: tax.colorado.gov
