Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5401 — Definitions
Definitions In this article, unless the context otherwise requires: 1. "Consumer" means a person who purchases prepaid wirelmmunications 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.
Source: official text