{"data":{"id":"us-ky/krs-136.605","jurisdiction":"us-ky","citation":"KRS 136.605","heading":"Sourcing of communications services -- Definitions.","body":"(1) For purposes of KRS 136.600 to 136.660 the retailer shall source communications\nservices as follows:\n(a) A sale of mobile telecommunications services, other than air -to-ground\nradiotelephone service and prepaid wireless calling service, shall be sourced to\nthe customer's or other purchaser's place of primary use;\n(b) A sale of postpaid calling service shall be sourced to the origination point of\nthe telecommunications signal as first identified by either the retailer's\ntelecommunications system or informati on received by the retailer from its\nservice provider, where the system used to transport the signal is not that of\nthe retailer;\n(c) A sale of prepaid calling service or a sale of a prepaid wireless calling service\nshall be sourced as follows:\n1. Over the  counter. The sale is sourced to the business location of the\nseller;\n2. Delivery to a specified address. The sale is sourced to the specified\naddress when a purchaser or purchaser's donee receives the service at a\nlocation specified by the purchaser; or\n3. Delivery address unknown. When the retailer does not know the address\nwhere the service is received, the sale is sourced to the first address\nlisted in this paragraph that is known to the retailer:\na. The address of the purchaser available from the business records of\nthe retailer;\nb. The billing address of the purchaser;\nc. The address from which the service was provided; or\nd. In the case of a sale of prepaid wireless calling service, the location\nassociated with the mobile telephone number;\n(d) A sale of a private communications service shall be sourced as follows:\n1. Service for a separate charge related to a customer channel termination\npoint shall be sourced to each level of jurisdiction in which the customer\nchannel termination point is located.\n2. Service where all customer termination points are located entirely within\none (1) jurisdiction or levels of jurisdiction is sourced in the jurisdiction\nin which the customer channel termination points are located.\n3. Service for segments of a channel betwe en two (2) customer channel\ntermination points located in different jurisdictions and which segments\nof channel are separately charged shall be sourced fifty percent (50%) in\neach level of jurisdiction in which the customer channel termination\npoints are located.\n4. Service for segments of a channel located in more than one (1)\njurisdiction or levels of jurisdiction and which segments are not\nseparately billed shall be sourced in each jurisdiction based on the\npercentage determined by dividing the number of  customer channel\ntermination points in the jurisdiction by the total number of customer\nchannel termination points; and\n(e) A sale of other communications services:\n1. Sold on a call -by-call basis shall be sourced based on the taxing\njurisdiction where th e call either originates or terminates and in which\nthe service address is also located; or\n2. Sold on a basis other than a call -by-call basis shall be sourced to the\ncustomer's or other purchaser's place of primary use.\n(2) For purposes of this section:\n(a) \"Air-to-ground radiotelephone service\" has the same meaning as in KRS\n139.195;\n(b) \"Call-by-call basis\" means any method of charging for communications\nservices where the price is measured by individual calls;\n(c) \"Communications channel\" has the same meaning as in KRS 139.195;\n(d) \"Customer\" has the same meaning as in KRS 139.195;\n(e) \"Customer channel termination point\" has the same meaning as in KRS\n139.195;\n(f) \"Home service provider\" has the same meaning as in KRS 139.195;\n(g) \"Postpaid calling serv ice\" means a communications service obtained by\nmaking a payment on a call -by-call basis either through the use of a credit\ncard or payment mechanism such as a bank card, travel card, credit card, or\ndebit card, or by charge made to a telephone number not associated with the\norigination or termination of the communications service. A postpaid calling\nservice includes a communications service, except a prepaid wireless calling\nservice, that would be a prepaid service except that it is not exclusively a\ncommunications service;\n(h) \"Prepaid calling service\" means the right to access exclusively\ncommunications services, which are paid for in advance and which enable the\norigination of calls using an access number or authorization code, whether\nmanually or electr onically dialed, and that is sold in predetermined units or\ndollars of which the number declines with use in a known amount;\n(i) \"Prepaid wireless calling service\" means a communications service that:\n1. Provides the right to utilize mobile wireless servic e as well as other\nnontelecommunications services, including the download of digital\nproducts delivered electronically, content, and ancillary services;\n2. Must be paid for in advance; and\n3. Is sold in predetermined units of dollars of which the number de clines\nwith use in a known amount;\n(j) \"Private communications service\" means a communications service that\nentitles the customer or other purchaser to exclusive or priority use of a\ncommunications channel or group of channels between or among termination\npoints, regardless of the manner in which the channel or channels are\nconnected, and includes switching capacity, extension lines, stations, and any\nother associated services that are provided in connection with the use of a\nchannel or channels; and\n(k) \"Service address\" has the same meaning as in KRS 139.195.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28584","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"d76a1640f6dc1af1ea0ecb791df90410ef89afa64a4b3591ba6c2b356456b407","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.604","next":"us-ky/krs-136.606"},"notice":"GroundRules: Original legal text. Not legal advice."}