Telecommunication services in Minnesota are taxable. These services include fax, teleconference, digital subscriber lines, direct satellite, music services, and some automated answering services, to name a few. All charges for telecommunication services, including any optional services, must be part of the sales price on which the tax will be assessed. Separately stated 911, Telephone Assistance Plan (TAP), Telecommunications Access for Communications Impaired Persons (TACIP), and federal excise tax are exempt. Purchasing a telephone line to access the Internet is also considered a taxable telecommunication service. If nontaxable items are bundled with taxable items into a service package, the entire sale is taxable. Minnesota Statutes, section 297A.68.35 exempts equipment that will be “for use by a telecommunications service provider primarily in the provision of telecommunications services that are ultimately to be sold at retail.” (Revenue Notice No. 03-10, Minnesota Department of Revenue, September 3, 2003)