Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act › Section 710:65-18-5 - Sourcing of telecommunications and other related services

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions.
The following words and terms, when used in this
				Subchapter, shall have the following meanings unless the context clearly
				indicates otherwise:
(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;
(2)
"Call-by-call
				basis"
means any method of charging for telecommunications
				services where the price is measured by individual calls;
(3)
"Communications
				channel"
means a physical or virtual path of communications
				over which signals are transmitted between or among customer channel
				termination points;
(4)
"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 telecommunications
				service.
"Customer"
does not include a reseller
				of telecommunications service or for mobile telecommunications service of a
				serving carrier under an agreement to serve the customer outside the home
				service provider's licensed service area;
(5)
"Customer channel termination
				point"
means the location where the customer either inputs or
				receives the communications;
(6)
"End user"
means
				the person who utilizes the telecommunications service. In the case of an
				entity,
"End user"
means the individual who
				utilizes the service on behalf of the entity
. [68 O.S.Supp.2003,
				§ 1354.30(A)(6)]
(7)
"Home service provider"
means the same as that term is
				defined in Section 124(5) of
				Public Law
				106-252, the Mobile Telecommunications Sourcing
				Act
. [68 O.S.Supp.2003, § 1354.30(A)(7)]
(8)
"Mobile telecommunications
				service"
means the same as that term is defined in Section
				124(5) of Public Law
				106-252, the Mobile Telecommunications Sourcing
				Act;
(9)
"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 be within
				the licensed service area of the home service provider;
(10)
"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 which a telephone number which is not
				associated with the origination or termination of the telecommunications
				service. A post-paid calling service includes a telecommunications service,
				except a prepaid wireless calling service that would be a prepaid calling
				service except it is not exclusively a telecommunications
				service;
(11)
"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 the number declines with use in a known
				amount;
(12)
"Prepaid wireless calling services"
means a
				telecommunications wireless service that provides the right to utilize mobile
				wireless service as well as other nontelecommunicaton services, including the
				download of digital products delivered electronically, content and ancillary
				services, which must be paid for in advance that is sold in predetermined units
				or dollars of which the number declines with use in a known amount.
[68
				O.S. Supp 2007 1354.30(A)(12)]
(13)
"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; and
(14)
"Service
				address"
means:
(A)
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;
(B)
If the location in (A) of this
				paragraph is not known,
"service address"
means
				the origination point of the signal of the telecommunications services first
				identified by either the seller's telecommunications system or in information
				received by the seller from its service provider, where the system used to
				transport such signals is not that of the seller; and,
(C)
If the locations in (A) and (B)
				of this paragraph are not known,
"service
				address"
means the location of the customer's place of primary
				use.