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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 15B. Streamlined Sales and Use Taxes » §11-15B-20. Telecommunication Sourcing Definitions

For the purpose of this article, including section nineteen of this article, the following definitions apply:

(1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.