Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 5. TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES |
Article 9. Prepaid Wireless Telecommunications E911 Excise Tax |
Sec 42-5401. Definitions
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In this article, unless the context otherwise requires:
1. "Consumer" means a person who purchases prepaid wireless telecommunications service in a retail sale of prepaid wireless telecommunications service.
2. "Prepaid wireless telecommunications service" means a commercial mobile radio service, as defined by 47 Code of Federal Regulations section 20.3, as amended, that allows a caller to dial 911 to access the 911 system under a service that is paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
3. "Prepaid wireless telecommunications service provider" means a person that provides prepaid wireless telecommunications service pursuant to a license that is issued by the federal communications commission.
4. "Retail sale of prepaid wireless telecommunications service" means a sale of prepaid wireless telecommunications service by a seller for any purpose other than resale.
5. "Seller" means a person who sells prepaid wireless telecommunications service to another person.
6. "Wireless services" means a commercial mobile service, as defined by 47 Code of Federal Regulations section 20.3, as amended.