Sec. 1. As used in this chapter, “air to ground radiotelephone service” means a radiotelephone 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. As added by P.L.257-2003, SEC.31. Amended by P.L.7-2015, SEC.6.
Sec. 10. As used in this chapter, “post paid calling service” means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a […]
Sec. 11. As used in this chapter, “prepaid calling service” means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which […]
Sec. 11.5. As used in this chapter, “prepaid wireless calling service” means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electronically, and ancillary services, which: (1) must be paid for in advance; and (2) are sold in […]
Sec. 12. As used in this chapter, “private communication service” means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, […]
Sec. 13. As used in this chapter, “service address” means the following: (1) The location of the telecommunications equipment to which a customer’s call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. (2) If the location described in subdivision (1) is not known, the […]
Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications service sold on a call by call basis shall be sourced to: (1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or (2) each level of taxing jurisdiction where the call […]
Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of: (1) telecommunications services sold on a basis other than a call by call basis; (2) Internet access service; or (3) an ancillary service; is sourced to the customer’s place of primary use. As added by P.L.257-2003, SEC.31. Amended […]
Sec. 16. The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as follows: (1) A sale of mobile telecommunications services, other than air to ground radiotelephone service and prepaid calling service, is sourced to the customer’s place of primary use as required by the Mobile Telecommunications Sourcing Act […]
Sec. 2. As used in this chapter, “call by call basis” means any method of charging for telecommunications services by which the price is measured by individual calls. As added by P.L.257-2003, SEC.31.
Sec. 3. As used in this chapter, “communications channel” means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. As added by P.L.257-2003, SEC.31.
Sec. 4. As used in this chapter, “customer” means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunication service, but this sentence only applies for the purpose […]
Sec. 5. As used in this chapter, “customer channel termination point” means the location where the customer either inputs or receives the communications. As added by P.L.257-2003, SEC.31.
Sec. 6. As used in this chapter, “end user” means the person who uses the telecommunications service. In the case of an entity, “end user” means the individual who uses the service on behalf of the entity. As added by P.L.257-2003, SEC.31.
Sec. 7. As used in this chapter, “home service provider” means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. As added by P.L.257-2003, SEC.31.
Sec. 8. As used in this chapter, “mobile telecommunications service” means commercial mobile radio service, as defined in 47 CFR 20.3 as in effect on June 1, 1999. As added by P.L.257-2003, SEC.31.
Sec. 9. As used in this chapter, “place of primary use” means the street address representative of where the customer’s use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, “place of primary use” must […]
