South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:02 - Services - Interpretive rules › Section 64:06:02:90 - Definition of terms

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in §§ 64:06:02:90 to
	 64:06:02:92, inclusive,
	 mean:
(1) "Air-to-ground
  radiotelephone service," a radio service, as that term is defined in
  47 C.F.R.
  22.99 (October 1, 2001), in which common
  carriers are authorized to offer and provide radio telecommunications service
  for hire to subscribers in aircraft;
(2) "Ancillary services," any service that is
  associated with or incidental to the provision of telecommunications services,
  including detailed telecommunications billing, directory assistance, vertical
  service, and voice mail services;
(3) "Call-by-call basis," any method of
  charging for telecommunications services where the price is measured by
  individual calls;
(4)
  "Communications channel," a physical or virtual path of communications over
  which signals are transmitted between or among customer channel termination
  points;
(5) "Customer," 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, but this sentence only applies for the purpose of
  sourcing sales of telecommunications services under §§ 64:06:02:90 to
  64:06:02:92, inclusive. A customer
  does not include a reseller of telecommunications service, or, for mobile
  telecommunications service, a serving carrier under an arrangement to serve the
  customer outside the home service provider's licensed service area;
(6) "Customer channel termination point," the
  location where the customer either initiates or receives the
  communications;
(7) "End user," the
  person who utilizes the telecommunications service. In the case of an entity,
  the term end user means the individual who utilizes the service on behalf of
  the entity;
(8) "Home service
  provider," the same as that term is defined in Section 124(5) of Pub. L. No. 106-252 (Mobile Telecommunications Sourcing Act) (July 28,
  2000);
(9) Mobile
  telecommunications service," the same as that term is defined in Section 124(7)
  of Pub. L. No. 106-252 (Mobile Telecommunications Sourcing Act) (July 28,
  2000);
(10) "Place of primary use,"
  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;
(11) "Post-paid calling service," the
  telecommunications service obtained by making payment on a call-by-call basis
  either through the use of a credit or payment mechanism such as a bank card,
  travel card, credit card, debit card, or by charge made to 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;
(12)
  "Prepaid calling service," 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;
(13) "Prepaid wireless calling service," a
  telecommunications service that provides the right to utilize mobile wireless
  service as well as other non-telecommunications services, including the
  download of digital products delivered electronically, content and ancillary
  services, which must be paid for in advance and is sold in predetermined units
  or dollars of which the number declines with use in a known amount;
(14) "Private communication service," a
  telecommunications 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;
(15)
  "Service address,":
(a) The location of the
  telecommunications equipment to which the 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
  subsection (a) of this subdivision is not known, service address means the
  origination point of the signal of the telecommunications service 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 subsection (a) and
  (b) of this subdivision are not known, service address means the location of
  the customer's place of primary use.