Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.5 - Definitions

Current through June 14, 2024
A. "Ancillary services" means services that
				 are associated with or incidental to the provision of "telecommunications
				 service". They include but are not limited to conference bridging service,
				 detailed telecommunications billing service, directory assistance, vertical
				 service, and voice mail service as those terms are defined in R.I. Gen. Laws
				 §
										44-18-7.1(y).
B. "Call-by-call basis" means any method of
				 charging for telecommunications services where the price is measured by
				 individual calls.
C. "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
				 telecommunication service, but this sentence only applies for the purpose of
				 sourcing sales of telecommunications services under R.I. Gen. Laws §
										44-18.1-15.
				 "Customer" does not include a seller 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.
D. "E-911 surcharge" means
				 the surcharge established to ensure that adequate and sustained funding of the
				 E-911 Emergency Services Fund or the E-911 GIS Technology Fund.
E. "Home service provider" means the
				 facilities-based carrier or reseller with which the customer contracts for the
				 provision of mobile telecommunications services.
F. "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.
G. "Prepaid telephone calling arrangement"
				 means prepaid calling service and prepaid wireless calling service as those
				 terms are defined under R.I. Gen. Laws §§
										44-18-7.1(y)(i)(M) 
				 and
				  44-18-7.1(y)(i)(N) 
				 respectively.
H. "Service address"
				 means:
1. 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.
2. If the location in
				 §
											34.5(H)(1)     of this Part 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.
3. If the
				 location in subsection §§
											34.5(H)(1) and
				 (2)     of this Part and are not known, the
				 service address means the location of the customer's place of primary
				 use.