The Pennsylvania Department of Revenue has issued a sales tax bulletin offering guidance on the state sales and use tax credit available to call centers. According to the bulletin, the credit is for gross receipts taxes paid by a telephone company on receipts derived from the sale of incoming and outgoing interstate telecommunications services to the call center. The bulletin also provides definitions of the terms that are utilized in the language of the legislation that established the credit. The Pennsylvania Department of Revenue states that the Call Center Tax Credit Application and Instructions will be available shortly. (Sales Tax Bulletin 2005-1, Pennsylvania Department of Revenue)