Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-18.1-16 — Telecommunication sourcing definitions
For the purpose of §§ 44-18.1-15 and 44-18-7, the following definitions apply:
(A) âAir-to-Ground Radiotelephone serviceâ means a radio service, as that term is defined
in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications
service for hire to subscribers in aircraft.
(B) âCall-by-call Basisâ means any method of charging for telecommunications services
where the price is measured by individual calls.
(C) âCommunications Channelâ means a physical or virtual path of communications over which
signals are transmitted between or among customer channel termination points.
(D) âCustomerâ means the person or entity that contracts with the seller of telecommunications
services. If the end user of telecommunications services is not the contracting party,
the end user of the telecommunications service is the customer of the telecommunication
service, but this sentence only applies for the purpose of sourcing sales of telecommunications
services under § 44-18.1-15. âCustomerâ does not include a reseller of telecommunications service or for mobile
telecommunications service of a serving carrier under an agreement to serve the customer
outside the home service providerâs licensed service area.
(E) âCustomer Channel Termination Pointâ means the location where the customer either
inputs or receives the communications.
(F) âEnd userâ means the person who utilizes the telecommunication service. In the case
of an entity, âend userâ means the individual who utilizes the service on behalf of
the entity.
(G) âHome service providerâ means the same as that term is defined in Section 124(5) of
Public Law 106-252 (Mobile Telecommunications Sourcing Act).
(H) âMobile telecommunications serviceâ means the same as that term is defined in Section
124(7) of Public Law 106-252 (Mobile Telecommunications Sourcing Act).
(I) âPlace of primary useâ means the street address representative of where the customerâs
use of the telecommunications service primarily occurs, which must be the residential
street address or the primary business street address of the customer. In the case
of mobile telecommunications services, âplace of primary useâ must be within the licensed
service area of the home service provider.
(J) âPost-paid calling serviceâ means the telecommunications service obtained by making
a payment on a call-by-call basis either through the use of a credit card or payment
mechanism such as a bank card, travel card, credit card, or debit card, or by charge
made to a telephone number which is not associated with the origination or termination
of the telecommunications service. A post-paid calling service includes a telecommunications
service, except a prepaid wireless calling service, that would be a prepaid calling
service except it is not exclusively a telecommunication service.
(K) âService addressâ means:
(1) The location of the telecommunications equipment to which a customerâs call is charged
and from which the call originates or terminates, regardless of where the call is
billed or paid.
(2) If the location in subsection (K)(1) is not known, service address means the origination
point of the signal of the telecommunications services first identified by either
the sellerâs telecommunications system or in information received by the seller from
its service provider, where the system used to transport such signals is not that
of the seller.
(3) If the location in subsection (K)(1) and subsection (K)(2) are not known, the service
address means the location of the customerâs place of primary use.
Source: official text