The Nebraska State Tax Commissioner has ruled on a taxpayer’s question regarding the taxability of services associated with the installation or repair of telecommunications structures such as telephone, telegraph, mobile telephone or community television antennas. The Commissioner found that the contract amount charged to perform these services was taxable as construction services if the property is on the telecommunications service provider’s side of the “demarcation point.” Under Nebraska law, the demarcation point is the point where the equipment that is owned by the telecommunications service provider is connected to the equipment dedicated to their customer’s use. (Nebraska Department of Revenue, Revenue Ruling 1-07-02, December 14, 2007)