{"data":{"id":"us-ky/krs-136.602","jurisdiction":"us-ky","citation":"KRS 136.602","heading":"Definitions for KRS 136.600 to 136.660.","body":"As used in KRS 136.600 to 136.660:\n(1) \"Cable service\" means the provision of video, audio, or other programming service\nto purchasers, and the purchaser interaction, if any, required for the selection or use\nof the video or other programming service, rega rdless of whether the programming\nis transmitted over facilities owned or operated by the provider or by one (1) or\nmore other communications service providers. Included in this definition are basic,\nextended, and premium service, pay -per-view service, dig ital or other music\nservices, and other similar services;\n(2) \"Communications service\" means the provision, transmission, conveyance, or\nrouting, for consideration, of voice, data, video, or any other information signals of\nthe purchaser's choosing to a po int or between or among points specified by the\npurchaser, by or through any electronic, radio, light, fiber -optic, or similar medium\nor method now in existence or later devised.\n(a) \"Communications service\" includes but is not limited to:\n1. Local and long-distance telephone services;\n2. Telegraph and teletypewriter services;\n3. Prepaid calling services, and postpaid calling services;\n4. Private communications services involving a direct channel specifically\ndedicated to a customer's use between specific points;\n5. Channel services involving a path of communications between two (2)\nor more points;\n6. Data transport services involving the movement of encoded information\nbetween points by means of any electronic, radio, or other medium or\nmethod;\n7. Caller ID services, ring tones, voice mail and other electronic messaging\nservices;\n8. Mobile telecommunications service as defined in 4 U.S.C. sec. 124(7);\nand\n9. Voice over Internet Protocol (VOIP);\n(b) \"Communications services\" does not include information services or\nmultichannel video programming service;\n(3) \"Department\" means the Department of Revenue;\n(4) \"End user\" means the person who utilized the multichannel video programming\nservice. In the cas e of an entity, \"end user\" means the individual who used the\nservice on behalf of the entity;\n(5) \"Engaged in business\" means:\n(a) Having any employee, representative, agent, salesman, canvasser, or solicitor\noperating in this state, under the authority of  the provider, its subsidiary, or\nrelated entity, for the purpose of selling, delivering, taking orders, or\nperforming any activities that help establish or maintain a marketplace for the\nprovider;\n(b) Maintaining, occupying, or using permanently or tempor arily, directly or\nindirectly, or through a subsidiary or any other related entity, agent or\nrepresentative, by whatever name called, an office, place of distribution, sales\nor sample room or place, warehouse or storage place, or other place of\nbusiness;\n(c) Having real or tangible personal property in this state;\n(d) Providing communications service by or through a customer's facilities\nlocated in this state;\n(e) Soliciting orders from residents of this state on a continuous, regular, or\nsystematic basis in which the solicitation of the order, placement of the order\nby the customer or payment of the order utilizes the services of any financial\ninstitution, communications system, radio or television station, cable service,\ndirect broadcast satellite or wirel ess cable service, print media, or other\nfacility or service located in this state; or\n(f) Soliciting orders from residents of this state on a continuous regular,\nsystematic basis if the provider benefits from an agent or representative\noperating in this s tate under the authority of the provider to repair or service\ntangible personal property sold by the retailer;\n(6) \"Gross revenues\" means all amounts received in money, credits, property, or other\nmoney's worth in any form, by a provider for furnishing mul tichannel video\nprogramming service or communications service in this state excluding amounts\nreceived from:\n(a) Charges for Internet access as defined in 47 U.S.C. sec. 151; and\n(b) Any excise tax, sales tax, or similar tax, fee, or assessment levied by t he\nUnited States or any state or local political subdivision upon the purchase,\nsale, use, or other consumption of communications services or multichannel\nvideo programming services that is permitted or required to be added to the\nsales price of the communications service or multichannel video programming\nservice. This exclusion does not include any amount that the provider has\nretained as a reimbursement for collecting and remitting the tax to the\nappropriate taxing jurisdiction in a timely manner;\n(7) \"In this state\" means within the exterior limits of the Commonwealth of Kentucky\nand includes all territory within these limits owned by or ceded to the United States\nof America;\n(8) \"Multichannel video programming service\" means live, scheduled, or on -demand\nprogramming provided by or generally considered comparable to or in competition\nwith programming provided by a television broadcast station and shall include but\nnot be limited to:\n(a) Cable service;\n(b) Satellite broadcast and wireless cable service;\n(c) Internet protocol television provided through wireline facilities without regard\nto delivery technology; and\n(d) Video streaming services;\n(9) \"Person\" means and includes any individual, firm, corporation, joint venture,\nassociation, social club, fraterna l organization, general partnership, limited\npartnership, limited liability partnership, limited liability company, nonprofit entity,\nestate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee,\ngovernmental unit or agency, or any other group or combination acting as a unit;\n(10) \"Place of primary use\" means the street address where the end user's use of the\nmultichannel video programming service primarily occurs;\n(11) \"Political subdivision\" means a city, county, urban -county governm ent,\nconsolidated local government, or charter county government;\n(12) \"Provider\" means any person receiving gross revenues for the provision of\nmultichannel video programming service or communications service in this state;\n(13) \"Purchaser\" means the person paying for multichannel video programming service;\n(14) \"Resale\" means the purchase of a multichannel video programming service by a\nprovider required to collect the tax levied by KRS 136.604 for sale, or incorporation\ninto a multichannel video programm ing service for sale, including but not limited\nto:\n(a) Charges paid by multichannel video programming service providers for\ntransmission of video or other programming by another provider over\nfacilities owned or operated by the other provider; and\n(b) Charges for use of facilities for providing or receiving multichannel video\nprogramming services;\n(15) \"Retail purchase\" means any purchase of a multichannel video programming service\nfor any purpose other than resale;\n(16) \"Ring tones\" means digitized sound files that are downloaded onto a device and that\nmay be used to alert the customer with respect to a communication;\n(17) \"Sale\" means the furnishing of a multichannel video programming service for\nconsideration;\n(18) (a) \"Sales price\" means the total am ount billed by or on behalf of a provider for\nthe sale of multichannel video programming services in this state valued in\nmoney, whether paid in money or otherwise, without any deduction on\naccount of the following:\n1. Any charge attributable to the connec tion, movement, change, or\ntermination of a multichannel video programming service; or\n2. Any charge for detail billing;\n(b) \"Sales price\" does not include any of the following:\n1. Charges for installation, reinstallation, or maintenance of wiring or\nequipment on a customer's premises;\n2. Charges for the sale or rental of tangible personal property;\n3. Charges for billing and collection services provided to another\nmultichannel video programming service provider;\n4. Bad check charges;\n5. Late payment charges;\n6. Any excise tax, sales tax, or similar tax, fee, or assessment levied by the\nUnited States or any state or local political subdivision, upon the\npurchase, sale, use, or consumption of any multichannel video\nprogramming service, that is permitted or re quired to be added to the\nsales price of the multichannel video programming service; or\n7. Internet access as defined in 47 U.S.C. sec. 151;\n(19) \"Satellite broadcast and wireless cable service\" means point -to-point or point -to-\nmultipoint distribution serv ices that include but are not limited to direct broadcast\nsatellite service and multichannel multipoint distribution services, with\nprogramming or voice transmitted or broadcast by satellite, microwave, or any other\nequipment directly to the purchaser. Inc luded in this definition are basic, extended,\nand premium service, pay-per-view service, digital or other music services, two (2)\nway service, and other similar services;\n(20) \"School district\" means a school district as defined in KRS 160.010 and 160.020;\n(21) \"Special district\" means a special district as defined in KRS 65.005(2)(a) that\ncurrently levies on any provider or its customers the public service corporation\nproperty tax under KRS 136.120; and\n(22) \"Video streaming services\" means programming tha t streams live events, movies,\nsyndicated and television programming, or other audio -visual content over the\nInternet for viewing on a television or other electronic device with or without regard\nto a particular viewing schedule.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49167","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"67339a47246751538c055b1ab9cf156201fd1796135ca2f9188ff3de1bff043f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.600","next":"us-ky/krs-136.604"},"notice":"GroundRules: Original legal text. Not legal advice."}