{"data":{"id":"us-ky/krs-160.6131","jurisdiction":"us-ky","citation":"KRS 160.6131","heading":"Definitions for KRS 160.613 to 160.617.","body":"As used in KRS 160.613 to 160.617:\n(1) \"Department\" means the Department of Revenue;\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 point or betwe en 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. 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\nmessaging services;\n8. Mobile wireless telecommunications service and fixed wireless service\nas defined in KRS 139.195; and\n9. Voice over Internet Protocol (VOIP).\n(b) \"Communications service\" does not include any of the following if the\ncharges are separately itemized on the bill provided to the purchaser:\n1. Information services;\n2. Internet access as defined in 47 U.S.C. sec. 151;\n3. Installation, reinstallation, or maintenance of wiring or equipment on a\ncustomer's premises. This exclusion does not apply to any charge\nattributable to the connection, movement, change, or termination of a\ncommunications service;\n4. The sale of directory and other advertising and listing services;\n5. Billing and collection servi ces provided to another communications\nservice provider;\n6. Cable service, satellite broadcast, satellite master antenna television,\nwireless cable service, including direct -to-home satellite service as\ndefined in Section 602 of the federal Telecommunicati ons Act of 1996,\nand internet protocol television provided through wireline facilities\nwithout regard to delivery technology;\n7. The sale of communications service to a communications provider that\nis buying the communications service for sale or incorpora tion into a\ncommunications service for sale, including:\na. Carrier access charges, excluding user access fees;\nb. Right of access charges;\nc. Interconnection charges paid by the provider of mobile\ntelecommunications services or other communications providers;\nd. Charges for the sale of unbundled network elements as defined in\n47 U.S.C. sec. 153(29) on January 1, 2001, to which access is\nprovided on an unbundled basis in accordance with 47 U.S.C. sec.\n251(c)(3); and\ne. Charges for use of facilities for provi ding or receiving\ncommunications service;\n8. Prepaid calling services and prepaid wireless calling service;\n9. Interstate telephone service, if the interstate charge is separately\nitemized for each call; and\n10. If the interstate calls are not itemized, th e portion of telephone charges\nidentified and set out on the customer's bill as interstate as supported by\nthe provider's books and records;\n(3) \"Gross cost\" means the total cost of utility services including the cost of the\ntangible personal property and any services associated with obtaining the utility\nservices regardless from whom purchased;\n(4) \"Gross receipts\" means all amounts received in money, credits, property, or other\nmoney's worth in any form, as consideration for the furnishing of utility services;\n(5) \"Utility services\" means the furnishing of communications services, electric power,\nwater, and natural, artificial, and mixed gas;\n(6) \"Cable service\" has the same meaning as in KRS 136.602;\n(7) \"Satellite broadcast and wireless cable service\" ha s the same meaning as in KRS\n136.602;\n(8) \"Ring tones\" has the same meaning as in KRS 136.602;\n(9) \"Multichannel video programming service\" has the same meaning as in KRS\n136.602;\n(10) \"Industrial processing\" has the same meaning as in KRS 139.010;\n(11) \"Manufacturing\" has the same meaning as in KRS 139.010;\n(12) \"Plant facility\" has the same meaning as in KRS 139.010;\n(13) \"Commercial mining of cryptocurrency\" has the same meaning as in  KRS 139.516;\nand\n(14) \"Colocation facility\" has the same meaning as in KRS 139.516.","path":["KRS Chapter 160"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58192","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:09Z","sha256":"810f0524b987a23507222b493e308639d428cf4d5e473d4c05ce95581a8eaf58","source_id":"us-ky","stale":false,"prev":"us-ky/krs-160.613","next":"us-ky/krs-160.614"},"notice":"GroundRules: Original legal text. Not legal advice."}