Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5251
Definitions
42-5251 . Definitions In this article, unless the context otherwise requires:
# 1.
"Customer" means a person or entity in whose name telephone or telecommunication services are rendered, as evidenced by a signature on an application or contract for service or by receipt or payment of bills regularly issued in the person's or entity's name.
# 2.
"Emergency telecommunication services" means telecommunication services or systems that use number 911 or a similarly designated telephone number for emergency calls.
# 3.
"Exchange access services" means telephone or telecommunication exchange access lines or channels that provide local access from the premises of a customer to the local telecommunications network to effect the transfer of information.
# 4.
"Prepaid wireless telecommunications service" means wireless services that allow 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.
# 5.
"Provider" means any of the following:
# (a)
A public service corporation that offers telephone or telecommunications services pursuant to title 40 and that provides exchange access services.
# (b)
A supplier of wireless services.
# (c)
A supplier of any combination of wire and wireless services.
# 6.
"Wireless services" means a commercial mobile service, as defined by 47 Code of Federal Regulations section 20.3, as amended.
Source: view the official text
In this chapter (40 sections)
- 42-5153 · Exclusions from sales price
- 42-5154 · Registration of retailers
- 42-5155 · Levy of tax; tax rate; purchaser's liability
- 42-5156 · Tangible personal property provided under a service contract…
- 42-5157 · Motor vehicles removed from inventory; service vehicles
- 42-5158 · Motor vehicles used by motor vehicle manufacturers
- 42-5159 · Exemptions
- 42-5160 · Liability for tax
- 42-5161 · Collection from purchaser; receipt; tax as debt to state
- 42-5162 · Monthly return; time for payment; extension of time;…
- 42-5163 · Personal liability for tax; remedies for collection
- 42-5164 · Disposition of revenue
- 42-5165 · Retailer; advertising absorption of tax prohibited; penalty
- 42-5166 · Diesel fuel imported and used by locomotives; exemption
- 42-5167 · Use tax direct payment
- 42-5168 · Use tax percentage based reporting; definitions
- 42-5201 · Definitions
- 42-5202 · Levy of tax
- 42-5203 · Sales at retail; exemption
- 42-5204 · Computation of the net severance base
- 42-5205 · Administration; allocation of revenues
- 42-5206 · Sales between affiliated persons
- 42-5251 · Definitions
- 42-5252 · Levy of tax; applicability
- 42-5253 · Remission and distribution of revenues
- 42-5301 · Definition of municipal water delivery system
- 42-5302 · Levy and payment of tax
- 42-5303 · Administration
- 42-5304 · Disposition of revenues
- 42-5351 · Definitions
- 42-5352 · Levy of tax
- 42-5353 · Administration; disposition of revenues
- 42-5354 · Exemption
- 42-5401 · Definitions
- 42-5402 · Levy of tax
- 42-5403 · Administration of tax; distribution of revenues
- 42-5404 · Liability
- 42-5451 · Definitions
- 42-5452 · Levy and rate of tax; effect of federal excise tax
- 42-5453 · Return statement and payment by marijuana establishment;…