136.602 Definitions for KRS 136.600 to 136.660.

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136.602 Definitions for KRS 136.600 to 136.660. As used in KRS 136.600 to 136.660: <br>(1) &quot;Cable service&quot; means the provision of video, audio, or other programming service to purchasers, and the purchaser interaction, if any, required for the selection or use of the <br>video or other programming service, regardless of whether the programming is transmitted <br>over facilities owned or operated by the provider or by one (1) or more other <br>communications service providers. Included in this definition are basic, extended, and <br>premium service, pay-per-view service, digital or other music services, and other similar <br>services; (2) &quot;Communications service&quot; means the provision, transmission, conveyance, or routing, for consideration, of voice, data, video, or any other information signals of the purchaser's <br>choosing to a point or between or among points specified by the purchaser, by or through <br>any electronic, radio, light, fiber-optic, or similar medium or method now in existence or <br>later devised. <br>(a) &quot;Communications service&quot; includes but is not limited to: 1. Local and long-distance telephone services; 2. Telegraph and teletypewriter services; 3. Prepaid calling services, and 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) or more <br>points; 6. Data transport services involving the movement of encoded information <br>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 <br>services; 8. Mobile telecommunications service as defined in 4 U.S.C. sec. 124(7); and 9. Voice over Internet Protocol (VOIP); (b) &quot;Communications services&quot; does not include information services or multichannel video programming service; (3) &quot;Department&quot; means the Department of Revenue; <br>(4) &quot;End user&quot; means the person who utilized the multichannel video programming service. In the case of an entity, &quot;end user&quot; means the individual who used the service on behalf of the <br>entity; (5) &quot;Engaged in business&quot; means: (a) Having any employee, representative, agent, salesman, canvasser, or solicitor operating in this state, under the authority of the provider, its subsidiary, or related <br>entity, for the purpose of selling, delivering, taking orders, or performing any <br>activities that help establish or maintain a marketplace for the provider; (b) Maintaining, occupying, or using permanently or temporarily, directly or indirectly, or through a subsidiary or any other related entity, agent or representative, by whatever name called, an office, place of distribution, sales or sample room or place, <br>warehouse or storage place, or other place of business; (c) Having real or tangible personal property in this state; <br>(d) Providing communications service by or through a customer's facilities located in this state; (e) Soliciting orders from residents of this state on a continuous, regular, or systematic basis in which the solicitation of the order, placement of the order by the customer or <br>payment of the order utilizes the services of any financial institution, communications <br>system, radio or television station, cable service, direct broadcast satellite or wireless <br>cable service, print media, or other facility or service located in this state; or (f) Soliciting orders from residents of this state on a continuous regular, systematic basis if the provider benefits from an agent or representative operating in this state under <br>the authority of the provider to repair or service tangible personal property sold by the <br>retailer; (6) &quot;Gross revenues&quot; means all amounts received in money, credits, property, or other money's worth in any form, by a provider for furnishing multichannel video programming service or <br>communications service in this state excluding amounts received from: <br>(a) Charges for Internet access as defined in 47 U.S.C. sec. 151; and <br>(b) Any excise tax, sales tax, or similar tax, fee, or assessment levied by the United States or any state or local political subdivision upon the purchase, sale, use, or other <br>consumption of communications services or multichannel video programming <br>services that is permitted or required to be added to the sales price of the <br>communications service or multichannel video programming service. This exclusion <br>does not include any amount that the provider has retained as a reimbursement for <br>collecting and remitting the tax to the appropriate taxing jurisdiction in a timely <br>manner; (7) &quot;In this state&quot; means within the exterior limits of the Commonwealth of Kentucky and includes all territory within these limits owned by or ceded to the United States of America; (8) &quot;Multichannel video programming service&quot; means programming provided by or generally considered comparable to programming provided by a television broadcast station and shall <br>include but not be limited to: <br>(a) Cable service; <br>(b) Satellite broadcast and wireless cable service; and <br>(c) Internet protocol television provided through wireline facilities without regard to delivery technology; (9) &quot;Person&quot; means and includes any individual, firm, corporation, joint venture, association, social club, fraternal organization, general partnership, limited partnership, limited liability <br>partnership, limited liability company, nonprofit entity, estate, trust, business trust, receiver, <br>trustee, syndicate, cooperative, assignee, governmental unit or agency, or any other group <br>or combination acting as a unit; (10) &quot;Place of primary use&quot; means the street address where the end user's use of the multichannel video programming service primarily occurs; (11) &quot;Political subdivision&quot; means a city, county, urban-county government, consolidated local government, or charter county government; (12) &quot;Provider&quot; means any person receiving gross revenues for the provision of multichannel video programming service or communications service in this state; (13) &quot;Purchaser&quot; means the person paying for multichannel video programming service; <br>(14) &quot;Resale&quot; means the purchase of a multichannel video programming service by a provider required to collect the tax levied by KRS 136.604 for sale, or incorporation into a <br>multichannel video programming service for sale, including but not limited to: <br>(a) Charges paid by multichannel video programming service providers for transmission of video or other programming by another provider over facilities owned or operated <br>by the other provider; and (b) Charges for use of facilities for providing or receiving multichannel video programming services; (15) &quot;Retail purchase&quot; means any purchase of a multichannel video programming service for any purpose other than resale; (16) &quot;Ring tones&quot; means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication; (17) &quot;Sale&quot; means the furnishing of a multichannel video programming service for consideration; (18) (a) &quot;Sales price&quot; means the total amount billed by or on behalf of a provider for the sale of multichannel video programming services in this state valued in money, whether <br>paid in money or otherwise, without any deduction on account of the following: <br>1. Any charge attributable to the connection, movement, change, or termination of <br>a multichannel video programming service; or 2. Any charge for detail billing; (b) &quot;Sales price&quot; does not include any of the following: 1. Charges for installation, reinstallation, or maintenance of wiring or equipment <br>on a customer's premises; 2. Charges for the sale or rental of tangible personal property; 3. Charges for billing and collection services provided to another multichannel <br>video programming service provider; 4. Bad check charges; 5. Late payment charges; 6. Any excise tax, sales tax, or similar tax, fee, or assessment levied by the United <br>States or any state or local political subdivision, upon the purchase, sale, use, or <br>consumption of any multichannel video programming service, that is permitted <br>or required to be added to the sales price of the multichannel video <br>programming service; or 7. Internet access as defined in 47 U.S.C. sec. 151; (19) &quot;Satellite broadcast and wireless cable service&quot; means point-to-point or point-to-multipoint distribution services that include but are not limited to direct broadcast satellite service and multichannel multipoint distribution services, with programming or voice transmitted or <br>broadcast by satellite, microwave, or any other equipment directly to the purchaser. <br>Included in this definition are basic, extended, and premium service, pay-per-view service, <br>digital or other music services, two (2) way service, and other similar services; (20) &quot;School district&quot; means a school district as defined in KRS 160.010 and 160.020; and <br>(21) &quot;Special district&quot; means a special district as defined in KRS 65.005(1)(a) that currently levies on any provider or its customers the public service corporation property tax under <br>KRS 136.120. Effective: July 1, 2009 <br>History: Amended 2009 Ky. Acts ch. 99, sec. 1, effective July 1, 2009. -- Amended 2007 Ky. Acts ch. 141, sec. 13, effective July 1, 2007. -- Amended 2006 Ky. Acts ch. 6, sec. 3, effective <br>March 6, 2006. -- Created 2005 Ky. Acts ch. 168, sec. 89, effective January 1, 2006. Legislative Research Commission Note (3/6/2006). 2006 Ky. Acts ch. 6, sec. 26, provides that this section applies retroactively to January 1, 2006. Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to agencies and <br>officers whose names have been changed in 2005 legislation confirming the reorganization of <br>the executive branch. Such a correction has been made in this section.