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Kentucky · Snapshot 09/05/2026

KRS 142.100: Definitions for KRS 142.100 to 142.135.

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  1. KRS Chapter 142

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.

Collected 2026-09-05T20:50:36Z. Source file · JSON

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