For the purpose of this regulation, 830 CMR 64H.1.6, the following terms have the following meanings, unless the context requires otherwise:
Commissioner, the Commissioner of Revenue or the Commissioner's duly authorized representative.
Home Service Provider, the facilities-based carrier or reseller with which the retail customer contracts for the provision of mobile telecommunications service.
Interstate telecommunications services, includes both telecommunications that cross state borders within the United States and telecommunications that cross international borders. The term "state," as used in this section, includes both foreign states and states within the United States, as well as the District of Columbia, and U.S. territories, including Guam, Puerto Rico, and the U.S. Virgin Islands.
Local Access and Transport Area, a "local access and transport area" (LATA) is a geographic region in which a local telephone operating company provides services after the AT&T divestiture. As of the date of promulgation of this regulation, 830 CMR 64H.1.6, Massachusetts is serviced by two LATAs, which cover the 413 and 617/508 area codes.
Mobile Telecommunications Service, commercial mobile radio service, as defined in section 20.3 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999.
Person, an individual, partnership, trust or association, with or without transferable shares, joint stock company, corporation, society, club organization, institution, estate, receiver, trustee, assignee, or referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals acting as a unit.
Place of Primary Use, the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which shall be the residential street address or the primary business address of the customer and which shall be within the licensed service area of the home service provider. The place shall be determined in accordance with 4 U.S.C. §§ 121-122.
Post-paid calling service, a 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 that is not associated with the origination or termination of the telecommunications service.
Prepaid calling arrangement, 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.
Retail sale, a sale of services or tangible personal property or both for any purpose other than resale in the regular course of business.
Service address, a service address is the location of the telecommunications equipment from which a taxpayer originates or at which a taxpayer receives a telecommunication. In the event that this equipment may not be at a defined location, as in the case of mobile phones, paging systems, maritime systems, etc., the service address is generally the location of the taxpayers' primary use of the telecommunications equipment as determined by the telephone number, authorization code, or location where the bills are sent. In the case of post-paid calling services, the service address is the origination point 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.
Tax, the excise tax imposed under M.G.L. c. 64H or c. 64I.
Telecomm unications services, any transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber‑optics, laser, microwave, radio, satellite, or similar facilities, but not including cable television. St. 1990, c. 121, §42. In general, telecommunications include telephone and other transmissions between or among specific parties or specific locations, but do not include public broadcasts.
Vendor, a retailer or other person selling services or tangible personal property the gross receipts from the retail sale of which are required to be included in the measure of the tax imposed by M.G.L. c. 64H or c. 64I.