Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 217 - Telecommunication Services › Rule 701-217.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Incorporation of definitions.
To the extent they are
				consistent with Iowa Code chapter 423 and this chapter, all other words and
				phrases used in this chapter mean the same as defined in Iowa Code section
				423.1.
(2)
Chapter-specific
				definitions.
For purposes of this chapter, unless the context
				otherwise requires:
"800 service"
means a telecommunication
				  service that allows a caller to dial a toll-free number without incurring a
				  charge for the call. The service is typically marketed under the name "800,"
				  "855," "866," "877," and "888" toll-free calling and any subsequent numbers
				  designated by the Federal Communications Commission.
"900 service"
means an inbound toll
				  telecommunication service purchased by a subscriber that allows the
				  subscriber's customers to call in to the subscriber's prerecorded announcement
				  or live service. A 900 service does not include the charge for collection
				  services provided by the seller of the telecommunication service to the
				  subscriber or to services or products sold by the subscriber to the
				  subscriber's customer. The service is typically marketed under the name "900
				  service" and any subsequent numbers designated by the Federal Communications
				  Commission.
"Ancillary services"
means services that are
				  associated with or incidental to the provision of a telecommunication service.
				  "Ancillary services" includes, but is not limited to, detailed
				  telecommunication billing, directory assistance, vertical service, and voice
				  mail services.
"Conference bridging service"
means an
				  ancillary service that links two 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 telecommunication services used
				  to reach the conference bridge.
"Detailed telecommunication billing service"
means an ancillary service of separately stating information pertaining to
				  individual calls on a customer's billing statement.
"Directory assistance"
means an ancillary
				  service of providing telephone number information and address
				  information.
"Fixed wireless service"
means a
				  telecommunication service that provides radio communication between fixed
				  points.
"Home service provider"
means the same as
				  defined in Section
				  124(5) of
				  Public Law
				  106-252,
				  4 U.S.C. §
											124(5) (Mobile
				  Telecommunications Sourcing Act). The home service provider is the
				  facilities-based carrier or reseller with which the customer contracts for the
				  provision of mobile telecommunication services.
"International"
means a telecommunication
				  service that originates or terminates in the United States and terminates or
				  originates outside the United States, respectively. United States includes the
				  District of Columbia or a U.S. territory or possession.
"Interstate"
means a telecommunication
				  service that originates in one United States state or a United States territory
				  or possession and terminates in a different United States state or a United
				  States territory or possession.
"In this state"
means that telecommunication
				  service is provided "in this state" only if both the points of origination and
				  termination of the communication are within the borders of Iowa.
				  Telecommunication service between any other points is "interstate" in nature
				  and not subject to tax.
"Intrastate"
means a telecommunication
				  service that originates in one United States state or a United States territory
				  or possession and terminates in the same United States state or a United States
				  territory or possession.
"Mobile telecommunication service"
means the
				  same as that term is defined in
				  Section
				  124(7) of
				  Public Law
				  106-252,
				  4 U.S.C. §
											124(7) (Mobile
				  Telecommunications Sourcing Act) and is a radio communication service carried
				  on between mobile stations or receivers and land stations and by mobile
				  stations communicating among themselves. More information is contained in Iowa
				  Code section 423.2(9).
"Mobile wireless service"
means a
				  telecommunication service that is transmitted, conveyed, or routed regardless
				  of the technology used, whereby the origination or termination point or both of
				  the transmission, conveyance, or routing are not fixed, including, by example
				  only, telecommunication services that are provided by a commercial mobile radio
				  service provider.
"Paging service"
means a telecommunication
				  service that provides transmission of coded radio signals for the purpose of
				  activating specific pagers. This transmission may include messages and
				  sounds.
"Pay telephone service"
means a
				  telecommunication service provided through any pay telephone. "Pay telephone
				  service" also includes coin-operated telephone service paid for by inserting
				  money into a telephone accepting direct deposits of money to operate.
"Private communication service"
means a
				  telecommunication 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, and
				  any other associated services that are provided in connection with the use of
				  such channel or channels.
"Residential telecommunication service"
means telecommunication services or ancillary services provided to an
				  individual for personal use at a residential address, including an individual
				  dwelling unit, such as an apartment. In the case of institutions where
				  individuals reside, such as schools or nursing homes, telecommunication
				  services are considered residential if they are provided to and paid for by an
				  individual resident rather than the institution.
"Sales price from the sale of telecommunication
				  service"
or
"sales price"
means all charges to any
				  person that are necessary for the end user to secure the service, except those
				  charges that are in the nature of a sale for resale (more information is
				  contained in subrule 217.4(9)). Such charges shall be taxable if the charges
				  are necessary to secure telecommunication service in this state, even though
				  payment of the charge may also be necessary to secure other services.
"Telecommunication 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. The
				  term includes any 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. "Telecommunication 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 the 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, or routing of the service by the programming service
				provider. Radio and television audio and video programming services shall
				include but not be limited to cable service as defined in
				47 U.S.C. § 522.6 and audio and video programming
				services delivered by a commercial mobile radio service provider as defined in
				47 CFR §
											20.3;
8. Ancillary services;
9. Digital products delivered electronically,
				including but not limited to software, music, video, reading materials or ring
				tones.
"Value-added non-voice data service"
means a
				  service that otherwise meets the definition of telecommunication service 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.
"Vertical service"
means an ancillary
				  service that is offered in connection with one or more telecommunication
				  services, which offers advanced calling features that allow customers to
				  identify callers and to manage multiple calls and call connections.
				  Nonexclusive examples of vertical service include call forwarding, caller ID,
				  three-way calling, and conference bridging services.
"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.
This rule is intended to implement Iowa Code section
				  423.2(9).