Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-3 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Subchapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"Consumer"
means a person who purchases prepaid
				  wireless telecommunications service in a retail transaction.
"9-1-1 wireless telephone fee"
means the fee
				  imposed in Section
				  2865 of Title 63 of the Oklahoma
				  Statutes to finance the installation and operation of emergency 9-1-1 services
				  and any necessary equipment.
"Prepaid wireless telecommunications service"
,
				  as defined in Section
				  2862 of Title 63 of the Oklahoma
				  Statutes, means a telecommunications wireless service that provides the right
				  to utilize mobile wireless service as well as other telecommunications
				  services, including the download of digital products delivered electronically,
				  content and ancillary services, which are paid for in advance that is sold in
				  predetermined units or dollars of which the number declines with use in a known
				  amount.
"Prepaid wireless telecommunications service"
does not
				  include traditional calling cards.
"Retail transaction"
means the purchase of
				  prepaid wireless telecommunications service from a seller for any purpose other
				  than for resale.
"Seller"
means a person who sells prepaid
				  wireless telecommunications service to another person.
"Traditional calling card"
means a calling card
				  which provides access only to long distance telephone service by enabling the
				  user to originate a call using an access number or authorization code and which
				  is not intended for use exclusively on a cellular phone.
"Voice over Internet Protocol (VoIP) provider"
means a provider of interconnected Voice over Internet Protocol service to end
				  users in the state, including resellers.
"Wireless service provider"
means a provider of
				  commercial mobile service under Section 332(d) of the Telecommunications Act of
				  1996,
				  47
				  U.S.C., Section 151 et seq., Federal
				  Communications Commission rules, and the Omnibus Budget Reconciliation Act of
				  1993, Pub. L. No.
				  103-66, and includes a provider of wireless
				  two-way communication service, radio-telephone communications related to
				  cellular telephone service, network radio access lines or the equivalent, and
				  personal communication service. The term does not include a provider of:
(A) a service whose users do not have access to 9-1-1
				  service,
(B) a communication channel used only for data transmission,
				  or
(C) a wireless roaming service or other nonlocal radio access
				  line service.
"Wireless telecommunications connection"
means
				  the ten-digit access number assigned to a customer regardless of whether more
				  than one such number is aggregated for the purpose of billing a service
				  user.
Added at 28 Ok Reg 971,
				  eff 6-1-11; Amended at 29 Ok Reg 1478, eff
				  6-25-12