{"data":{"id":"us-ky/krs-142.100","jurisdiction":"us-ky","citation":"KRS 142.100","heading":"Definitions for KRS 142.100 to 142.135.","body":"As used in KRS 142.100 to 142.135:\n(1) \"Board\" means the Kentucky 911 Services Board established in KRS 65.7623;\n(2) \"Department\" means the Kentucky Department of Revenue;\n(3) \"Fund\" means the CMRS fund established in KRS 65.7627;\n(4) \"CMRS prepaid service  charge\" means the charge imposed on prepaid wireless\ntelecommunications service under KRS 65.7634;\n(5) \"Purchaser\" means a person who purchases prepaid wireless telecommunications\nservice in a retail transaction;\n(6) \"Retail transaction\" means the purchas e of prepaid wireless telecommunications\nservice from a retailer for any purpose other than resale; and\n(7) \"Retailer\" means a person who sells prepaid wireless telecommunications service to\nany person for a purpose other than resale.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=45427","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"d09ab17c8e987dabbd108dc148a444c27a9eb5f9d1139fee1a8a379abbadbeaf","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.060","next":"us-ky/krs-142.105"},"notice":"GroundRules: Original legal text. Not legal advice."}