Kentucky Revised Statutes — Title XI (Revenue and Taxation)
Definitions for KRS 142.100 to 142.135
As used in KRS 142.100 to 142.135:
(1) "Board" means the Kentucky 911 Services Board established in KRS 65.7623;
(2) "Department" means the Kentucky Department of Revenue;
(3) "Fund" means the CMRS fund established in KRS 65.7627;
(4) "CMRS prepaid service charge" means the charge imposed on prepaid wireless
telecommunications service under KRS 65.7634;
(5) "Purchaser" means a person who purchases prepaid wireless telecommunications
service in a retail transaction;
(6) "Retail transaction" means the purchas e of prepaid wireless telecommunications
service from a retailer for any purpose other than resale; and
(7) "Retailer" means a person who sells prepaid wireless telecommunications service to
any person for a purpose other than resale.
Source: official text