Page 1 of 2 160.6131 Definitions for KRS 160.613 to 160.617. As used in KRS 160.613 to 160.617: <br>(1) "Department" means the Department of Revenue; <br>(2) "Communications service" means the provision, transmission, conveyance, or routing, for consideration, of voice, data, video, or any other information signals of <br>the purchaser's choosing to a point or between or among points specified by the <br>purchaser, by or through any electronic, radio, light, fiber optic, or similar medium <br>or method now in existence or later devised. <br>(a) "Communications service" includes but is not limited to: 1. Local and long-distance telephone services; 2. Telegraph and teletypewriter services; 3. Postpaid calling services; 4. Private communications services involving a direct channel specifically <br>dedicated to a customer's use between specific points; 5. Channel services involving a path of communications between two (2) <br>or more points; 6. Data transport services involving the movement of encoded information <br>between points by means of any electronic, radio, or other medium or <br>method; 7. Caller ID services, ring tones, voice mail, and other electronic <br>messaging services; 8. Mobile wireless telecommunications service and fixed wireless service <br>as defined in KRS 139.195; and 9. Voice over Internet Protocol (VOIP). (b) "Communications service" does not include any of the following if the charges are separately itemized on the bill provided to the purchaser: <br>1. Information services; 2. Internet access as defined in 47 U.S.C. sec. 151; 3. Installation, reinstallation, or maintenance of wiring or equipment on a <br>customer's premises. This exclusion does not apply to any charge <br>attributable to the connection, movement, change, or termination of a <br>communications service; 4. The sale of directory and other advertising and listing services; 5. Billing and collection services provided to another communications <br>service provider; 6. Cable service, satellite broadcast, satellite master antenna television, <br>wireless cable service, including direct-to-home satellite service as <br>defined in Section 602 of the federal Telecommunications Act of 1996, <br>and Internet protocol television provided through wireline facilities <br>without regard to delivery technology; Page 2 of 2 7. The sale of communications service to a communications provider that <br>is buying the communications service for sale or incorporation into a <br>communications service for sale, including: <br>a. Carrier access charges, excluding user access fees; b. Right of access charges; c. Interconnection charges paid by the provider of mobile <br>telecommunications services or other communications providers; d. Charges for the sale of unbundled network elements as defined in <br>47 U.S.C. sec. 153(29) on January 1, 2001, to which access is <br>provided on an unbundled basis in accordance with 47 U.S.C. sec. <br>251(c)(3); and e. Charges for use of facilities for providing or receiving <br>communications service; 8. The sale of communications services provided to the public by means of <br>a pay phone; 9. Prepaid calling services and prepaid wireless calling service; 10. Interstate telephone service, if the interstate charge is separately itemized for each call; and 11. If the interstate calls are not itemized, the portion of telephone charges identified and set out on the customer's bill as interstate as supported by <br>the provider's books and records; (3) "Gross cost" means the total cost of utility services including the cost of the tangible personal property and any services associated with obtaining the utility services <br>regardless from whom purchased; (4) "Gross receipts" means all amounts received in money, credits, property, or other money's worth in any form, as consideration for the furnishing of utility services; (5) "Utility services" means the furnishing of communications services, electric power, water, and natural, artificial, and mixed gas; (6) "Cable service" has the same meaning as provided in KRS 136.602; <br>(7) "Satellite broadcast and wireless cable service" has the same meaning as provided in KRS 136.602; (8) "Ring tones" has the same meaning as provided in KRS 136.602; and <br>(9) "Multichannel video programming service" has the same meaning as in KRS 136.602. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 99, sec. 3, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 17, effective July 1, 2007. -- Amended 2005 Ky. Acts <br>ch. 85, sec. 595, effective June 20, 2005; and ch. 168, sec. 129, effective March 18, <br>2005. -- Created 2004 Ky. Acts ch. 79, sec. 1, effective July 1, 2005.
Page 1 of 2 160.6131 Definitions for KRS 160.613 to 160.617. As used in KRS 160.613 to 160.617: <br>(1) "Department" means the Department of Revenue; <br>(2) "Communications service" means the provision, transmission, conveyance, or routing, for consideration, of voice, data, video, or any other information signals of <br>the purchaser's choosing to a point or between or among points specified by the <br>purchaser, by or through any electronic, radio, light, fiber optic, or similar medium <br>or method now in existence or later devised. <br>(a) "Communications service" includes but is not limited to: 1. Local and long-distance telephone services; 2. Telegraph and teletypewriter services; 3. Postpaid calling services; 4. Private communications services involving a direct channel specifically <br>dedicated to a customer's use between specific points; 5. Channel services involving a path of communications between two (2) <br>or more points; 6. Data transport services involving the movement of encoded information <br>between points by means of any electronic, radio, or other medium or <br>method; 7. Caller ID services, ring tones, voice mail, and other electronic <br>messaging services; 8. Mobile wireless telecommunications service and fixed wireless service <br>as defined in KRS 139.195; and 9. Voice over Internet Protocol (VOIP). (b) "Communications service" does not include any of the following if the charges are separately itemized on the bill provided to the purchaser: <br>1. Information services; 2. Internet access as defined in 47 U.S.C. sec. 151; 3. Installation, reinstallation, or maintenance of wiring or equipment on a <br>customer's premises. This exclusion does not apply to any charge <br>attributable to the connection, movement, change, or termination of a <br>communications service; 4. The sale of directory and other advertising and listing services; 5. Billing and collection services provided to another communications <br>service provider; 6. Cable service, satellite broadcast, satellite master antenna television, <br>wireless cable service, including direct-to-home satellite service as <br>defined in Section 602 of the federal Telecommunications Act of 1996, <br>and Internet protocol television provided through wireline facilities <br>without regard to delivery technology; Page 2 of 2 7. The sale of communications service to a communications provider that <br>is buying the communications service for sale or incorporation into a <br>communications service for sale, including: <br>a. Carrier access charges, excluding user access fees; b. Right of access charges; c. Interconnection charges paid by the provider of mobile <br>telecommunications services or other communications providers; d. Charges for the sale of unbundled network elements as defined in <br>47 U.S.C. sec. 153(29) on January 1, 2001, to which access is <br>provided on an unbundled basis in accordance with 47 U.S.C. sec. <br>251(c)(3); and e. Charges for use of facilities for providing or receiving <br>communications service; 8. The sale of communications services provided to the public by means of <br>a pay phone; 9. Prepaid calling services and prepaid wireless calling service; 10. Interstate telephone service, if the interstate charge is separately itemized for each call; and 11. If the interstate calls are not itemized, the portion of telephone charges identified and set out on the customer's bill as interstate as supported by <br>the provider's books and records; (3) "Gross cost" means the total cost of utility services including the cost of the tangible personal property and any services associated with obtaining the utility services <br>regardless from whom purchased; (4) "Gross receipts" means all amounts received in money, credits, property, or other money's worth in any form, as consideration for the furnishing of utility services; (5) "Utility services" means the furnishing of communications services, electric power, water, and natural, artificial, and mixed gas; (6) "Cable service" has the same meaning as provided in KRS 136.602; <br>(7) "Satellite broadcast and wireless cable service" has the same meaning as provided in KRS 136.602; (8) "Ring tones" has the same meaning as provided in KRS 136.602; and <br>(9) "Multichannel video programming service" has the same meaning as in KRS 136.602. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 99, sec. 3, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 17, effective July 1, 2007. -- Amended 2005 Ky. Acts <br>ch. 85, sec. 595, effective June 20, 2005; and ch. 168, sec. 129, effective March 18, <br>2005. -- Created 2004 Ky. Acts ch. 79, sec. 1, effective July 1, 2005.
Page 1 of 2 160.6131 Definitions for KRS 160.613 to 160.617. As used in KRS 160.613 to 160.617: <br>(1) "Department" means the Department of Revenue; <br>(2) "Communications service" means the provision, transmission, conveyance, or routing, for consideration, of voice, data, video, or any other information signals of <br>the purchaser's choosing to a point or between or among points specified by the <br>purchaser, by or through any electronic, radio, light, fiber optic, or similar medium <br>or method now in existence or later devised. <br>(a) "Communications service" includes but is not limited to: 1. Local and long-distance telephone services; 2. Telegraph and teletypewriter services; 3. Postpaid calling services; 4. Private communications services involving a direct channel specifically <br>dedicated to a customer's use between specific points; 5. Channel services involving a path of communications between two (2) <br>or more points; 6. Data transport services involving the movement of encoded information <br>between points by means of any electronic, radio, or other medium or <br>method; 7. Caller ID services, ring tones, voice mail, and other electronic <br>messaging services; 8. Mobile wireless telecommunications service and fixed wireless service <br>as defined in KRS 139.195; and 9. Voice over Internet Protocol (VOIP). (b) "Communications service" does not include any of the following if the charges are separately itemized on the bill provided to the purchaser: <br>1. Information services; 2. Internet access as defined in 47 U.S.C. sec. 151; 3. Installation, reinstallation, or maintenance of wiring or equipment on a <br>customer's premises. This exclusion does not apply to any charge <br>attributable to the connection, movement, change, or termination of a <br>communications service; 4. The sale of directory and other advertising and listing services; 5. Billing and collection services provided to another communications <br>service provider; 6. Cable service, satellite broadcast, satellite master antenna television, <br>wireless cable service, including direct-to-home satellite service as <br>defined in Section 602 of the federal Telecommunications Act of 1996, <br>and Internet protocol television provided through wireline facilities <br>without regard to delivery technology; Page 2 of 2 7. The sale of communications service to a communications provider that <br>is buying the communications service for sale or incorporation into a <br>communications service for sale, including: <br>a. Carrier access charges, excluding user access fees; b. Right of access charges; c. Interconnection charges paid by the provider of mobile <br>telecommunications services or other communications providers; d. Charges for the sale of unbundled network elements as defined in <br>47 U.S.C. sec. 153(29) on January 1, 2001, to which access is <br>provided on an unbundled basis in accordance with 47 U.S.C. sec. <br>251(c)(3); and e. Charges for use of facilities for providing or receiving <br>communications service; 8. The sale of communications services provided to the public by means of <br>a pay phone; 9. Prepaid calling services and prepaid wireless calling service; 10. Interstate telephone service, if the interstate charge is separately itemized for each call; and 11. If the interstate calls are not itemized, the portion of telephone charges identified and set out on the customer's bill as interstate as supported by <br>the provider's books and records; (3) "Gross cost" means the total cost of utility services including the cost of the tangible personal property and any services associated with obtaining the utility services <br>regardless from whom purchased; (4) "Gross receipts" means all amounts received in money, credits, property, or other money's worth in any form, as consideration for the furnishing of utility services; (5) "Utility services" means the furnishing of communications services, electric power, water, and natural, artificial, and mixed gas; (6) "Cable service" has the same meaning as provided in KRS 136.602; <br>(7) "Satellite broadcast and wireless cable service" has the same meaning as provided in KRS 136.602; (8) "Ring tones" has the same meaning as provided in KRS 136.602; and <br>(9) "Multichannel video programming service" has the same meaning as in KRS 136.602. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 99, sec. 3, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 17, effective July 1, 2007. -- Amended 2005 Ky. Acts <br>ch. 85, sec. 595, effective June 20, 2005; and ch. 168, sec. 129, effective March 18, <br>2005. -- Created 2004 Ky. Acts ch. 79, sec. 1, effective July 1, 2005.
