42-5401. Definitions In this article, unless the context otherwise requires: 1. " Consumer" means a person who purchases prepaid wireless telecommunications service in a retail sale of prepaid wireless telecommunications service. 2. " Prepaid wireless telecommunications service" means a commercial mobile radio service, as defined by 47 Code of Federal Regulations section 20.3, as amended, […]
42-5402. Levy of tax A. A prepaid wireless telecommunications E911 excise tax is levied on every seller in an amount of eight-tenths of one per cent of the gross proceeds of sales or gross income derived from the retail sale of prepaid wireless telecommunications service. B. The seller is liable for the tax imposed under […]
42-5403. Administration of tax; distribution of revenues A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article. B. A separate bond is not required of employees of the department in administering this article. C. The procedures for a seller of prepaid wireless telecommunications service […]
42-5404. Liability A. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from or incurred in connection with the provision of, or failure to provide, 911 or E911 service, or for identifying, or failing to […]
