Page 1 of 3 136.605 Sourcing of communications services -- Definitions. (1) For purposes of KRS 136.600 to 136.660 the retailer shall source communications services as follows: <br>(a) A sale of mobile telecommunications services, other than air-to-ground radiotelephone service and prepaid wireless calling service, shall be sourced to <br>the customer's or other purchaser's place of primary use; (b) A sale of postpaid calling service shall be sourced to the origination point of the telecommunications signal as first identified by either the retailer's <br>telecommunications system or information received by the retailer from its <br>service provider, where the system used to transport the signal is not that of <br>the retailer; (c) A sale of prepaid calling service or a sale of a prepaid wireless calling service shall be sourced as follows: <br>1. Over the counter. The sale is sourced to the business location of the <br>seller; 2. Delivery to a specified address. The sale is sourced to the specified <br>address when a purchaser or purchaser's donee receives the service at a <br>location specified by the purchaser; or 3. Delivery address unknown. When the retailer does not know the address <br>where the service is received, the sale is sourced to the first address <br>listed in this paragraph that is known to the retailer: <br>a. The address of the purchaser available from the business records of <br>the retailer; b. The billing address of the purchaser; c. The address from which the service was provided; or d. In the case of a sale of prepaid wireless calling service, the location <br>associated with the mobile telephone number; (d) A sale of a private communications service shall be sourced as follows: 1. Service for a separate charge related to a customer channel termination <br>point shall be sourced to each level of jurisdiction in which the customer <br>channel termination point is located. 2. Service where all customer termination points are located entirely within <br>one (1) jurisdiction or levels of jurisdiction is sourced in the jurisdiction <br>in which the customer channel termination points are located. 3. Service for segments of a channel between two (2) customer channel <br>termination points located in different jurisdictions and which segments <br>of channel are separately charged shall be sourced fifty percent (50%) in <br>each level of jurisdiction in which the customer channel termination <br>points are located. 4. Service for segments of a channel located in more than one (1) <br>jurisdiction or levels of jurisdiction and which segments are not <br>separately billed shall be sourced in each jurisdiction based on the Page 2 of 3 percentage determined by dividing the number of customer channel <br>termination points in the jurisdiction by the total number of customer <br>channel termination points; and (e) A sale of other communications services: 1. Sold on a call-by-call basis shall be sourced based on the taxing <br>jurisdiction where the call either originates or terminates and in which <br>the service address is also located; or 2. Sold on a basis other than a call-by-call basis shall be sourced to the <br>customer's or other purchaser's place of primary use. (2) For purposes of this section: (a) "Air-to-ground radiotelephone service" has the same meaning as in KRS 139.195; (b) "Call-by-call basis" means any method of charging for communications services where the price is measured by individual calls; (c) "Communications channel" has the same meaning as in KRS 139.195; <br>(d) "Customer" has the same meaning as in KRS 139.195; <br>(e) "Customer channel termination point" has the same meaning as in KRS 139.195; (f) "Home service provider" has the same meaning as in KRS 139.195; <br>(g) "Postpaid calling service" means a communications service obtained by making a payment on a call-by-call basis either through the use of a credit <br>card or payment mechanism such as a bank card, travel card, credit card, or <br>debit card, or by charge made to a telephone number not associated with the <br>origination or termination of the communications service. A postpaid calling <br>service includes a communications service, except a prepaid wireless calling <br>service, that would be a prepaid service except that it is not exclusively a <br>communications service; (h) "Prepaid calling service" means the right to access exclusively communications services, which are paid for in advance and which enable the <br>origination of calls using an access number or authorization code, whether <br>manually or electronically dialed, and that is sold in predetermined units or <br>dollars of which the number declines with use in a known amount; (i) "Prepaid wireless calling service" means a communications service that: 1. Provides the right to utilize mobile wireless service as well as other <br>nontelecommunications services, including the download of digital <br>products delivered electronically, content, and ancillary services; 2. Must be paid for in advance; and 3. Is sold in predetermined units of dollars of which the number declines <br>with use in a known amount; (j) "Private communications service" means a communications service that entitles the customer or other purchaser to exclusive or priority use of a <br>communications channel or group of channels between or among termination Page 3 of 3 points, regardless of the manner in which the channel or channels are <br>connected, and includes switching capacity, extension lines, stations, and any <br>other associated services that are provided in connection with the use of a <br>channel or channels; and (k) "Service address" has the same meaning as in KRS 139.195. Effective: July 1, 2007 <br>History: Created 2007 Ky. Acts ch. 141, sec. 15, effective July 1, 2007.
Page 1 of 3 136.605 Sourcing of communications services -- Definitions. (1) For purposes of KRS 136.600 to 136.660 the retailer shall source communications services as follows: <br>(a) A sale of mobile telecommunications services, other than air-to-ground radiotelephone service and prepaid wireless calling service, shall be sourced to <br>the customer's or other purchaser's place of primary use; (b) A sale of postpaid calling service shall be sourced to the origination point of the telecommunications signal as first identified by either the retailer's <br>telecommunications system or information received by the retailer from its <br>service provider, where the system used to transport the signal is not that of <br>the retailer; (c) A sale of prepaid calling service or a sale of a prepaid wireless calling service shall be sourced as follows: <br>1. Over the counter. The sale is sourced to the business location of the <br>seller; 2. Delivery to a specified address. The sale is sourced to the specified <br>address when a purchaser or purchaser's donee receives the service at a <br>location specified by the purchaser; or 3. Delivery address unknown. When the retailer does not know the address <br>where the service is received, the sale is sourced to the first address <br>listed in this paragraph that is known to the retailer: <br>a. The address of the purchaser available from the business records of <br>the retailer; b. The billing address of the purchaser; c. The address from which the service was provided; or d. In the case of a sale of prepaid wireless calling service, the location <br>associated with the mobile telephone number; (d) A sale of a private communications service shall be sourced as follows: 1. Service for a separate charge related to a customer channel termination <br>point shall be sourced to each level of jurisdiction in which the customer <br>channel termination point is located. 2. Service where all customer termination points are located entirely within <br>one (1) jurisdiction or levels of jurisdiction is sourced in the jurisdiction <br>in which the customer channel termination points are located. 3. Service for segments of a channel between two (2) customer channel <br>termination points located in different jurisdictions and which segments <br>of channel are separately charged shall be sourced fifty percent (50%) in <br>each level of jurisdiction in which the customer channel termination <br>points are located. 4. Service for segments of a channel located in more than one (1) <br>jurisdiction or levels of jurisdiction and which segments are not <br>separately billed shall be sourced in each jurisdiction based on the Page 2 of 3 percentage determined by dividing the number of customer channel <br>termination points in the jurisdiction by the total number of customer <br>channel termination points; and (e) A sale of other communications services: 1. Sold on a call-by-call basis shall be sourced based on the taxing <br>jurisdiction where the call either originates or terminates and in which <br>the service address is also located; or 2. Sold on a basis other than a call-by-call basis shall be sourced to the <br>customer's or other purchaser's place of primary use. (2) For purposes of this section: (a) "Air-to-ground radiotelephone service" has the same meaning as in KRS 139.195; (b) "Call-by-call basis" means any method of charging for communications services where the price is measured by individual calls; (c) "Communications channel" has the same meaning as in KRS 139.195; <br>(d) "Customer" has the same meaning as in KRS 139.195; <br>(e) "Customer channel termination point" has the same meaning as in KRS 139.195; (f) "Home service provider" has the same meaning as in KRS 139.195; <br>(g) "Postpaid calling service" means a communications service obtained by making a payment on a call-by-call basis either through the use of a credit <br>card or payment mechanism such as a bank card, travel card, credit card, or <br>debit card, or by charge made to a telephone number not associated with the <br>origination or termination of the communications service. A postpaid calling <br>service includes a communications service, except a prepaid wireless calling <br>service, that would be a prepaid service except that it is not exclusively a <br>communications service; (h) "Prepaid calling service" means the right to access exclusively communications services, which are paid for in advance and which enable the <br>origination of calls using an access number or authorization code, whether <br>manually or electronically dialed, and that is sold in predetermined units or <br>dollars of which the number declines with use in a known amount; (i) "Prepaid wireless calling service" means a communications service that: 1. Provides the right to utilize mobile wireless service as well as other <br>nontelecommunications services, including the download of digital <br>products delivered electronically, content, and ancillary services; 2. Must be paid for in advance; and 3. Is sold in predetermined units of dollars of which the number declines <br>with use in a known amount; (j) "Private communications service" means a communications service that entitles the customer or other purchaser to exclusive or priority use of a <br>communications channel or group of channels between or among termination Page 3 of 3 points, regardless of the manner in which the channel or channels are <br>connected, and includes switching capacity, extension lines, stations, and any <br>other associated services that are provided in connection with the use of a <br>channel or channels; and (k) "Service address" has the same meaning as in KRS 139.195. Effective: July 1, 2007 <br>History: Created 2007 Ky. Acts ch. 141, sec. 15, effective July 1, 2007.
Page 1 of 3 136.605 Sourcing of communications services -- Definitions. (1) For purposes of KRS 136.600 to 136.660 the retailer shall source communications services as follows: <br>(a) A sale of mobile telecommunications services, other than air-to-ground radiotelephone service and prepaid wireless calling service, shall be sourced to <br>the customer's or other purchaser's place of primary use; (b) A sale of postpaid calling service shall be sourced to the origination point of the telecommunications signal as first identified by either the retailer's <br>telecommunications system or information received by the retailer from its <br>service provider, where the system used to transport the signal is not that of <br>the retailer; (c) A sale of prepaid calling service or a sale of a prepaid wireless calling service shall be sourced as follows: <br>1. Over the counter. The sale is sourced to the business location of the <br>seller; 2. Delivery to a specified address. The sale is sourced to the specified <br>address when a purchaser or purchaser's donee receives the service at a <br>location specified by the purchaser; or 3. Delivery address unknown. When the retailer does not know the address <br>where the service is received, the sale is sourced to the first address <br>listed in this paragraph that is known to the retailer: <br>a. The address of the purchaser available from the business records of <br>the retailer; b. The billing address of the purchaser; c. The address from which the service was provided; or d. In the case of a sale of prepaid wireless calling service, the location <br>associated with the mobile telephone number; (d) A sale of a private communications service shall be sourced as follows: 1. Service for a separate charge related to a customer channel termination <br>point shall be sourced to each level of jurisdiction in which the customer <br>channel termination point is located. 2. Service where all customer termination points are located entirely within <br>one (1) jurisdiction or levels of jurisdiction is sourced in the jurisdiction <br>in which the customer channel termination points are located. 3. Service for segments of a channel between two (2) customer channel <br>termination points located in different jurisdictions and which segments <br>of channel are separately charged shall be sourced fifty percent (50%) in <br>each level of jurisdiction in which the customer channel termination <br>points are located. 4. Service for segments of a channel located in more than one (1) <br>jurisdiction or levels of jurisdiction and which segments are not <br>separately billed shall be sourced in each jurisdiction based on the Page 2 of 3 percentage determined by dividing the number of customer channel <br>termination points in the jurisdiction by the total number of customer <br>channel termination points; and (e) A sale of other communications services: 1. Sold on a call-by-call basis shall be sourced based on the taxing <br>jurisdiction where the call either originates or terminates and in which <br>the service address is also located; or 2. Sold on a basis other than a call-by-call basis shall be sourced to the <br>customer's or other purchaser's place of primary use. (2) For purposes of this section: (a) "Air-to-ground radiotelephone service" has the same meaning as in KRS 139.195; (b) "Call-by-call basis" means any method of charging for communications services where the price is measured by individual calls; (c) "Communications channel" has the same meaning as in KRS 139.195; <br>(d) "Customer" has the same meaning as in KRS 139.195; <br>(e) "Customer channel termination point" has the same meaning as in KRS 139.195; (f) "Home service provider" has the same meaning as in KRS 139.195; <br>(g) "Postpaid calling service" means a communications service obtained by making a payment on a call-by-call basis either through the use of a credit <br>card or payment mechanism such as a bank card, travel card, credit card, or <br>debit card, or by charge made to a telephone number not associated with the <br>origination or termination of the communications service. A postpaid calling <br>service includes a communications service, except a prepaid wireless calling <br>service, that would be a prepaid service except that it is not exclusively a <br>communications service; (h) "Prepaid calling service" means the right to access exclusively communications services, which are paid for in advance and which enable the <br>origination of calls using an access number or authorization code, whether <br>manually or electronically dialed, and that is sold in predetermined units or <br>dollars of which the number declines with use in a known amount; (i) "Prepaid wireless calling service" means a communications service that: 1. Provides the right to utilize mobile wireless service as well as other <br>nontelecommunications services, including the download of digital <br>products delivered electronically, content, and ancillary services; 2. Must be paid for in advance; and 3. Is sold in predetermined units of dollars of which the number declines <br>with use in a known amount; (j) "Private communications service" means a communications service that entitles the customer or other purchaser to exclusive or priority use of a <br>communications channel or group of channels between or among termination Page 3 of 3 points, regardless of the manner in which the channel or channels are <br>connected, and includes switching capacity, extension lines, stations, and any <br>other associated services that are provided in connection with the use of a <br>channel or channels; and (k) "Service address" has the same meaning as in KRS 139.195. Effective: July 1, 2007 <br>History: Created 2007 Ky. Acts ch. 141, sec. 15, effective July 1, 2007.
