KRS 160.6131: Definitions for KRS 160.613 to 160.617.

As used in KRS 160.613 to 160.617:

(1) "Department" means the Department of Revenue;

(2) "Communications service" means the provision, transmission, conveyance, or

routing, for consideration, of voice, data, video, or any other information signals of

the purchaser's choosing to a point or betwe en or among points specified by the

purchaser, by or through any electronic, radio, light, fiber optic, or similar medium

or method now in existence or later devised.

(a) "Communications service" includes but is not limited to:

1. Local and long-distance telephone services;

2. Telegraph and teletypewriter services;

3. Postpaid calling services;

4. Private communications services involving a direct channel specifically

dedicated to a customer's use between specific points;

5. Channel services involving a path of communications between two (2)

or more points;

6. Data transport services involving the movement of encoded information

between points by means of any electronic, radio, or other medium or

method;

7. Caller ID services, ring tones, voice mail, and other electronic

messaging services;

8. Mobile wireless telecommunications service and fixed wireless service

as defined in KRS 139.195; and

9. Voice over Internet Protocol (VOIP).

(b) "Communications service" does not include any of the following if the

charges are separately itemized on the bill provided to the purchaser:

1. Information services;

2. Internet access as defined in 47 U.S.C. sec. 151;

3. Installation, reinstallation, or maintenance of wiring or equipment on a

customer's premises. This exclusion does not apply to any charge

attributable to the connection, movement, change, or termination of a

communications service;

4. The sale of directory and other advertising and listing services;

5. Billing and collection servi ces provided to another communications

service provider;

6. Cable service, satellite broadcast, satellite master antenna television,

wireless cable service, including direct -to-home satellite service as

defined in Section 602 of the federal Telecommunicati ons Act of 1996,

and internet protocol television provided through wireline facilities

without regard to delivery technology;

7. The sale of communications service to a communications provider that

is buying the communications service for sale or incorpora tion into a

communications service for sale, including:

a. Carrier access charges, excluding user access fees;

b. Right of access charges;

c. Interconnection charges paid by the provider of mobile

telecommunications services or other communications providers;

d. Charges for the sale of unbundled network elements as defined in

47 U.S.C. sec. 153(29) on January 1, 2001, to which access is

provided on an unbundled basis in accordance with 47 U.S.C. sec.

251(c)(3); and

e. Charges for use of facilities for provi ding or receiving

communications service;

8. Prepaid calling services and prepaid wireless calling service;

9. Interstate telephone service, if the interstate charge is separately

itemized for each call; and

10. If the interstate calls are not itemized, th e portion of telephone charges

identified and set out on the customer's bill as interstate as supported by

the provider's books and records;

(3) "Gross cost" means the total cost of utility services including the cost of the

tangible personal property and any services associated with obtaining the utility

services regardless from whom purchased;

(4) "Gross receipts" means all amounts received in money, credits, property, or other

money's worth in any form, as consideration for the furnishing of utility services;

(5) "Utility services" means the furnishing of communications services, electric power,

water, and natural, artificial, and mixed gas;

(6) "Cable service" has the same meaning as in KRS 136.602;

(7) "Satellite broadcast and wireless cable service" ha s the same meaning as in KRS

136.602;

(8) "Ring tones" has the same meaning as in KRS 136.602;

(9) "Multichannel video programming service" has the same meaning as in KRS

136.602;

(10) "Industrial processing" has the same meaning as in KRS 139.010;

(11) "Manufacturing" has the same meaning as in KRS 139.010;

(12) "Plant facility" has the same meaning as in KRS 139.010;

(13) "Commercial mining of cryptocurrency" has the same meaning as in KRS 139.516;

and

(14) "Colocation facility" has the same meaning as in KRS 139.516.