South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:02:90 — Definition of terms
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64:06:02:90. Definition of terms. Terms used in
§§ 64:06:02:90 to 64:06:02:92, inclusive, mean:
(1) "Air-to-ground
radiotelephone service," a radio service, as that term is defined in 47
C.F.R. 22.99 (October 1, 2001), in which common carriers are authorized to
offer and provide radio telecommunications service for hire to subscribers in
aircraft;
(2) "Ancillary
services," any service that is associated with or incidental to the
provision of telecommunications services, including detailed telecommunications
billing, directory assistance, vertical service, and voice mail services;
(3) "Call-by-call
basis," any method of charging for telecommunications services where the
price is measured by individual calls;
(4) "Communications
channel," a physical or virtual path of communications over which signals
are transmitted between or among customer channel termination points;
(5) "Customer,"
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
telecommunications service, but this sentence only applies for the purpose of
sourcing sales of telecommunications services under §§ 64:06:02:90 to
64:06:02:92, inclusive. A customer does not include a reseller of
telecommunications service, or, for mobile telecommunications service, a
serving carrier under an arrangement to serve the customer outside the home
service provider's licensed service area;
(6) "Customer channel
termination point," the location where the customer either initiates or
receives the communications;
(7) "End user,"
the person who utilizes the telecommunications service. In the case of an
entity, the term end user means the individual who utilizes the service on
behalf of the entity;
(8) "Home service
provider," the same as that term is defined in Section 124(5) of Pub. L.
No. 106-252 (Mobile Telecommunications Sourcing Act) (July 28, 2000);
(9) Mobile
telecommunications service," the same as that term is defined in Section
124(7) of Pub. L. No. 106-252 (Mobile Telecommunications Sourcing Act) (July
28, 2000);
(10) "Place of primary
use," the street address representative of where
the customer's 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, "place
of primary use" must be within the licensed service area of the home
service provider;
(11) "Post-paid
calling service," the telecommunications service obtained by making
payment on a call-by-call basis either through the use of a credit or payment
mechanism such as a bank card, travel card, credit card, 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
telecommunications service;
(12) "Prepaid calling
service," the right to access exclusively telecommunications services,
which must be paid for in advance and which enables the origination of calls
using an access number or authorization code, whether manually or
electronically dialed, and that is sold in predetermined units or dollars of
which the number declines with use in a known amount;
(13) "Prepaid wireless
calling service," a telecommunications service that provides the right to
utilize mobile wireless service as well as other non-telecommunications
services, including the download of digital products delivered electronically,
content and ancillary services, which must be paid for in advance and is sold
in predetermined units or dollars of which the number declines with use in a
known amount;
(14) "Private
communication service," a telecommunications service that entitles the
customer to exclusive or priority use of a communications channel or group of
channels between or among termination points, regardless of the manner in which
such channel or channels are connected, and includes switching capacity,
extension lines, stations, and any other associated services that are provided
in connection with the use of such channel or channels;
(15) "Service address, ":
(a) The location of
the telecommunications equipment to which the customer's call is charged and
from which the call originates or terminates, regardless of where the call is
billed or paid;
(b) If the location in
subsection (a) of this subdivision is not known, service address means the
origination point of the signal of the telecommunications service first
identified by either the seller's 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; and
(c) If the locations
in subsection (a) and (b) of this subdivision are not known, service address
means the location of the customer's place of primary use.
Source: official text