Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 19 - Specific Applications and Examples › Part 39 - "T" › Section 710:65-19-330 - Telecommunications services

Current through Vol. 41, No. 20, July 1, 2024
(a)
Definitions.
The following words and terms, when used in this
				  Section, shall have the following meaning, 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
. [68 O.S. §
											1354.30(A)(1)
				  ]
(2)
"Ancillary
				  services"
means services that are associated with or incidental
				  to the provision of telecommunication services, including but not limited to
				  "detailed telecommunications billing", "directory assistance", "vertical
				  service", and "voice mail service".
[68 O.S. §
											1354(A)(4)(d)
				  ]
(3)
"Call-by-call
				  basis"
means any method of charging for
				  telecommunications services where the price is measured by individual
				  calls
. [68 O.S. §
											1354.30(A)(2)
				  ]
(4)
"Communications
				  channel"
means a physical or virtual path of
				  communications over which signals are transmitted between or among customer
				  channel termination points
. [68 O.S. §
											1354.30(A)(3)
				  ]
(5)
"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
.
				  [68 O.S. §
											1354.30(A)(4)
				  ]
(6)
"Customer
				  channel termination point"
means the location where the
				  customer either inputs or receives the communications
. [68 O.S.
				  §
											1354.30(A)(5)
				  ]
(7)
"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. §
											1354.30(A)(6)
				  ]
(8)
"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. §
											1354.30(A)(7)
				  ]
(9)
"International
				  telecommunications services" defined. "International telecommunications
				  services"
means all telecommunications services that either (1)
				  originate in this state and terminate outside of the United States or (2)
				  originate outside of the United States and terminate in this state, where, in
				  either instance, a service address of the telecommunications service is in this
				  state.
(10)
Interstate and
				  International "800 service"
means a "telecommunications service" that
				  allows a caller to dial a toll-free number without incurring a charge for the
				  call typically marked under the name "800", "855", "866", "877", and "888"
				  toll-free calling, and any subsequent numbers designated by the Federal
				  Communications Commission,
(11)
Interstate and International "900 service"
means an inbound toll
				  "telecommunications service" purchased by a subscriber that allows the
				  subscriber's customers to call into the subscriber's prerecorded announcement
				  of live service typically marketed under the name "900" service and any
				  subsequent numbers designated by the Federal Communications Commission. "900
				  service" does not include charges for collection services provided by the
				  seller of the "telecommunications services" to the subscriber, or service or
				  product sold by the subscriber to the subscriber's customer
(12)
"Interstate"
means a
				  telecommunications service that originates in one state, territory or
				  possession of the United States, and terminates in a different state, territory
				  or possession of the United States.
(13)
"Intrastate"
means a
				  telecommunications service that originates in one state, territory or
				  possession of the United States, and terminates in the same state, territory or
				  possession of the United States.
(14)
"Local exchange telecommunications
				  services" defined. "Local exchange telecommunications services"
means
				  the provision of each access line and each dial tone to a fixed location for
				  sending and receiving service in the provider's local exchange network. Local
				  exchange service includes, but is not limited to, all ordinary exchange and
				  toll service, extra listings, joint-user service, customer access line charges,
				  and auxiliary services (call waiting, call forwarding, etc.).
(15)
"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
. [68 O.S. §
											1354.30(A)(8)
				  ]
(16)
"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 and/or sounds.
(17)
"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
. [68 O.S. §
											1354.30(A)(9)
				  ]
(18)
"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
.
				  [68 O.S. §
											1354.30(A)(10)
				  ]
(19)
"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
. [68 O.S. §
											1354.30(A)(11)
				  ]
(20)
"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
. [68 O.S. §
											1354.30(A)(13)
				  ]
(21)
"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.
				  1354.30(A)(12)]
(22)
"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 subparagraph (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 subparagraphs
				  (A) and (B) of this paragraph are not known,
"service
				  address"
means the location of the customer's place of
				  primary use
. [68 O.S. §
												1354.30(A)(14)
				  ]
(23)
"Value-added non-voice services"
means a service in which computer
				  applications are used, other than for purposes of transmission conveyance or
				  routing, to act on the form, content, code or protocol of the information or
				  data.