160.6131 Definitions for KRS 160.613 to 160.617.
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/ky/chapter-160/160-6131A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(Effective July 1, 2021) As used in KRS 160.613 to 160.617:
(1)"Department" means the Department of Revenue;
(2)"Communications service" means the provision, transmission, conveyance, or
routing, for consideration, of voice, data, video, or any other information signals
of the purchaser's choosing to a point or between or among points specified by
the purchaser, by or through any electronic, radio, light, fiber optic, or similar
medium or method now in existence or later devised.
(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 dedicated to a customer's use between specific points;
5. Channel services involving a path of communications between two
(2)or more points;
6. Data transport services involving the movement of encoded
information between points by means of any electronic, radio, or
other medium or method;
7. Caller ID services, ring tones, voice mail, and other electronic
messaging services;
8. Mobile wireless telecommunications service and fixed wireless
service 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:
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 customer's premises. This exclusion does not apply to any charge
attributable to the connection, movement, change, or termination of
a communications service;
4. The sale of directory and other advertising and listing services;
5. Billing and collection services provided to another communications
service provider;
6. Cable service, satellite broadcast, satellite master antenna
television, wireless cable service, including direct-to-home satellite
service as defined in Section 602 of the federal Telecommunications
Act of 1996, and Internet protocol television provided through
wireline facilities without regard to delivery technology;
7. The sale of communications service to a communications provider
that is buying the communications service for sale or incorporation
into a communications service for sale, including:
a. Carrier access charges, excluding user access fees;
b. Right of access charges;
c. Interconnection charges paid by the provider of mobile
telecommunications services or other communications
providers;
d. Charges for the sale of unbundled network elements as
defined in 47 U.S.C. sec. 153(29) on January 1, 2001, to which
access is provided on an unbundled basis in accordance with
47 U.S.C. sec. 251(c)(3); and
e. Charges for use of facilities for providing or receiving
communications service;
8. The sale of communications services provided to the public by
means of 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 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 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 in KRS 136.602;
(7)"Satellite broadcast and wireless cable service" has the same meaning as in
KRS 136.602;
(8)"Ring tones" has the same meaning as in KRS 136.602;
(9)"Multichannel video programming service" has the same meaning as in KRS
136.602;
(10)"Industrial processing" has the same meaning as in KRS 139.010;
(11)"Manufacturing" has the same meaning as in KRS 139.010;
(12)"Plant facility" has the same meaning as in KRS 139.010;
(13)"Commercial mining of cryptocurrency" has the same meaning as in KRS
139.516; and
(14)"Colocation facility" has the same meaning as in KRS 139.516.