Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › GROSS RECEIPTS TAX RULES › Rule 006.05.06-005-GR-7 - SERVICES SUBJECT TO TAX - TELEPHONE TELECOMMUNICATIONS AND RELATED SERVICES

Current through Register Vol. 49, No. 6, June, 2024
A.
				DEFINITIONS.
1. "Ancillary service" means a
				service that is associated with or incidental to the provision of
				"telecommunications services", including without limitation, detailed
				telecommunications billing, directory assistance, vertical service, and voice
				mail services.
2. "Conference
				bridging service" means an ancillary service that links two (2) or more
				participants of an audio or video conference call and may include the provision
				of a telephone number. Conference bridging service does not include the
				telecommunications service used to reach the conference bridge.
3. "Detailed telecommunications billing
				service" means an ancillary service of separately stating information
				pertaining to individual calls on a customer's billing statement.
4. "Directory assistance" means an ancillary
				service of providing telephone number or address information.
5. "Fixed wireless service" means a
				telecommunications service that provides radio communication between fixed
				points.
6. "Mobile wireless
				service" means a telecommunications service that is transmitted, conveyed, or
				routed regardless of the technology used, whereby the origination or
				termination points of the transmission, conveyance, or routing are not fixed,
				including, by way of example only, telecommunications services that are
				provided by a commercial mobile radio service provider.
7. "Paging service" means a
				telecommunications service that provides transmission of coded radio signals
				for the purpose of activating specific pagers. Such transmissions may include
				messages or sounds.
8.
				"Telecommunications service".
a.
				Telecommunications service means the electronic transmission, conveyance, or
				routing of voice, data, audio, video, or any other information or signals to a
				point, or between or among points. Telecommunications service includes such
				transmission, conveyance, or routing in which computer processing applications
				are used to act on the form, code, or protocol of the content for purposes of
				transmission, conveyance, or routing without regard to whether such service is
				referred to as voice over internet protocol services or is classified by the
				Federal Communications Commission as enhanced or value added.
				Telecommunications services include, but are not limited to fixed wireless
				service, mobile wireless service, paging service, and value-added nonvoice data
				service.
b. Telecommunications
				service does not include the following:
(1)
				Data processing and information services that allow data to be generated,
				acquired, stored, processed, or retrieved and delivered by an electronic
				transmission to a purchaser where such purchaser's primary purpose for the
				underlying transaction is the processed data or information;
(2) Installation or maintenance of wiring or
				equipment on a customer's premises;
(3) Tangible personal property;
(4) Advertising, including but not limited to
				directory advertising;
(5) Billing
				and collection services provided to third parties;
(6) Internet access service;
(7) Radio and television audio and video
				programming services, regardless of the medium, including the furnishing of
				transmission, conveyance, and routing of such services by the programming
				service provider. Radio and television audio and video programming services
				include, but are not limited to, cable service as defined in
				47
				U.S.C. §
													522(6), as in
				effect on January 1, 2007, and audio and video programming services delivered
				by commercial mobile radio service providers, as defined in
				47
				C.F.R. 20.3, as in effect on January 1,
				2007;
(8) Ancillary services;
				or
(9) A digital product delivered
				electronically, including but not limited to software, music, video, reading
				material, or a ring tone.
9. "Value-added nonvoice data service" means
				a service that otherwise meets the definition of telecommunications services in
				which computer processing applications are used to act on the form, content,
				code, or protocol of the information or data primarily for a purpose other than
				transmission, conveyance, or routing.
10. "Vertical service" means an ancillary
				service that is offered in connection with one (1) or more telecommunications
				services, which offers advanced calling features that allow customers to
				identify callers and to manage multiple calls and call connections, including
				conference bridging services
11.
				"Voice mail service" means an ancillary service that enables the customer to
				store, send, or receive recorded messages. Voice mail service does not include
				any vertical services that the customer may be required to have in order to
				utilize the voice mail service.