KRS 136.602 — Definitions for KRS 136.600 to 136.660

As used in KRS 136.600 to 136.660:
(1) "Cable service" 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 video or other programming service, rega rdless of whether the programming
is transmitted over facilities owned or operated by the provider or by one (1) or
more other communications service providers. Included in this definition are basic,
extended, and premium service, pay -per-view service, dig ital or other music
services, and other similar services;
(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 po int 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. Prepaid calling services, and 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 telecommunications service as defined in 4 U.S.C. sec. 124(7);
and
9. Voice over Internet Protocol (VOIP);
(b) "Communications services" does not include information services or
multichannel video programming service;
(3) "Department" means the Department of Revenue;
(4) "End user" means the person who utilized the multichannel video programming
service. In the cas e of an entity, "end user" means the individual who used the
service on behalf of the entity;
(5) "Engaged in business" 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 entity, for the purpose of selling, delivering, taking orders, or
performing any activities that help establish or maintain a marketplace for the
provider;
(b) Maintaining, occupying, or using permanently or tempor arily, 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, warehouse or storage place, or other place of
business;
(c) Having real or tangible personal property in this state;
(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 payment of the order utilizes the services of any financial
institution, communications system, radio or television station, cable service,
direct broadcast satellite or wirel ess 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 s tate under the authority of the provider to repair or service
tangible personal property sold by the retailer;
(6) "Gross revenues" means all amounts received in money, credits, property, or other
money's worth in any form, by a provider for furnishing mul tichannel video
programming service or communications service in this state excluding amounts
received from:
(a) Charges for Internet access as defined in 47 U.S.C. sec. 151; and
(b) Any excise tax, sales tax, or similar tax, fee, or assessment levied by t he
United States or any state or local political subdivision upon the purchase,
sale, use, or other consumption of communications services or multichannel
video programming services that is permitted or required to be added to the
sales price of the communications service or multichannel video programming
service. This exclusion does not include any amount that the provider has
retained as a reimbursement for collecting and remitting the tax to the
appropriate taxing jurisdiction in a timely manner;
(7) "In this state" 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) "Multichannel video programming service" means live, scheduled, or on -demand
programming provided by or generally considered comparable to or in competition
with programming provided by a television broadcast station and shall include but
not be limited to:
(a) Cable service;
(b) Satellite broadcast and wireless cable service;
(c) Internet protocol television provided through wireline facilities without regard
to delivery technology; and
(d) Video streaming services;
(9) "Person" means and includes any individual, firm, corporation, joint venture,
association, social club, fraterna l organization, general partnership, limited
partnership, limited liability partnership, limited liability company, nonprofit entity,
estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee,
governmental unit or agency, or any other group or combination acting as a unit;
(10) "Place of primary use" means the street address where the end user's use of the
multichannel video programming service primarily occurs;
(11) "Political subdivision" means a city, county, urban -county governm ent,
consolidated local government, or charter county government;
(12) "Provider" means any person receiving gross revenues for the provision of
multichannel video programming service or communications service in this state;
(13) "Purchaser" means the person paying for multichannel video programming service;
(14) "Resale" 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 multichannel video programm ing service for sale, including but not limited
to:
(a) Charges paid by multichannel video programming service providers for
transmission of video or other programming by another provider over
facilities owned or operated by the other provider; and
(b) Charges for use of facilities for providing or receiving multichannel video
programming services;
(15) "Retail purchase" means any purchase of a multichannel video programming service
for any purpose other than resale;
(16) "Ring tones" 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) "Sale" means the furnishing of a multichannel video programming service for
consideration;
(18) (a) "Sales price" means the total am ount billed by or on behalf of a provider for
the sale of multichannel video programming services in this state valued in
money, whether paid in money or otherwise, without any deduction on
account of the following:
1. Any charge attributable to the connec tion, movement, change, or
termination of a multichannel video programming service; or
2. Any charge for detail billing;
(b) "Sales price" does not include any of the following:
1. Charges for installation, reinstallation, or maintenance of wiring or
equipment 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 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 States or any state or local political subdivision, upon the
purchase, sale, use, or consumption of any multichannel video
programming service, that is permitted or re quired to be added to the
sales price of the multichannel video programming service; or
7. Internet access as defined in 47 U.S.C. sec. 151;
(19) "Satellite broadcast and wireless cable service" means point -to-point or point -to-
multipoint distribution serv ices that include but are not limited to direct broadcast
satellite service and multichannel multipoint distribution services, with
programming or voice transmitted or broadcast by satellite, microwave, or any other
equipment directly to the purchaser. Inc luded in this definition are basic, extended,
and premium service, pay-per-view service, digital or other music services, two (2)
way service, and other similar services;
(20) "School district" means a school district as defined in KRS 160.010 and 160.020;
(21) "Special district" means a special district as defined in KRS 65.005(2)(a) that
currently levies on any provider or its customers the public service corporation
property tax under KRS 136.120; and
(22) "Video streaming services" means programming tha t streams live events, movies,
syndicated and television programming, or other audio -visual content over the
Internet for viewing on a television or other electronic device with or without regard
to a particular viewing schedule.