{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1354.30","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1354.30","heading":"Sourcing of sale of telecommunications services sold","body":"on call-by-call basis.\n\nA. For the purpose of this section, the following definitions\n\napply:\n\n1. \"Air-to-ground radiotelephone service\" means a radio\n\nservice, as that term is defined in 47 CFR 22.99, in which common\n\ncarriers are authorized to offer and provide radio\n\ntelecommunications service for hire to subscribers in aircraft;\n\n2. \"Call-by-call basis\" means any method of charging for\n\ntelecommunications services where the price is measured by\n\nindividual calls;\n\n3. \"Communications channel\" means a physical or virtual path of\n\ncommunications over which signals are transmitted between or among\n\ncustomer channel termination points;\n\n4. \"Customer\" means the person or entity that contracts with\n\nthe seller of telecommunications services. If the end user of\n\ntelecommunications services is not the contracting party, the end\n\nuser of the telecommunications service is the customer of the\n\ntelecommunications service. \"Customer\" does not include a reseller\n\nof telecommunications service or for mobile telecommunications\n\nservice of a serving carrier under an agreement to serve the\n\ncustomer outside the home service provider's licensed service area;\n\n5. \"Customer channel termination point\" means the location\n\nwhere the customer either inputs or receives the communications;\n\n6. \"End user\" means the person who utilizes the\n\ntelecommunications service. In the case of an entity, “end user”\n\nmeans the individual who utilizes the service on behalf of the\n\nentity;\n\n7. \"Home service provider\" means the same as that term is\n\ndefined in Section 124(5) of Public Law 106-252, the Mobile\n\nTelecommunications Sourcing Act;\n\n8. \"Mobile telecommunications service\" means the same as that\n\nterm is defined in Section 124(5) of Public Law 106-252, the Mobile\n\nTelecommunications Sourcing Act;\n\n9. \"Place of primary use\" means the street address\n\nrepresentative of where the customer's use of the telecommunications\n\nservice primarily occurs, which must be the residential street\n\naddress or the primary business street address of the customer. In\n\nthe case of mobile telecommunications services, \"place of primary\n\nuse\" must be within the licensed service area of the home service\n\nprovider;\n\n10. \"Post-paid calling service\" means the telecommunications\n\nservice obtained by making a payment on a call-by-call basis either\n\nthrough the use of a credit card or payment mechanism such as a bank\n\ncard, travel card, credit card, or debit card, or by charge made to\n\nwhich a telephone number which is not associated with the\n\norigination or termination of the telecommunications service. A\n\npost-paid calling service includes a telecommunications service,\n\nexcept a prepaid wireless calling service, that would be a prepaid\n\ncalling service except it is not exclusively a telecommunications\n\nservice;\n\n11. \"Prepaid calling service\" means the right to access\n\nexclusively telecommunications services, which must be paid for in\n\nadvance and which enables the origination of calls using an access\n\nnumber or authorization code, whether manually or electronically\n\ndialed, and that is sold in predetermined units or dollars of which\n\nthe number declines with use in a known amount;\n\n12. “Prepaid wireless calling service” means a\n\ntelecommunications wireless service that provides the right to\n\nutilize mobile wireless service as well as other\n\nnontelecommunications services, including the download of digital\n\nproducts delivered electronically, content and ancillary services,\n\nwhich must be paid for in advance that is sold in predetermined\n\nunits or dollars of which the number declines with use in a known\n\namount;\n\n13. \"Private communication service\" means a telecommunication\n\nservice that entitles the customer to exclusive or priority use of a\n\ncommunications channel or group of channels between or among\n\ntermination points, regardless of the manner in which such channel\n\nor channels are connected, and includes switching capacity,\nunits or dollars of which the number declines with use in a known\n\namount;\n\n13. \"Private communication service\" means a telecommunication\n\nservice that entitles the customer to exclusive or priority use of a\n\ncommunications channel or group of channels between or among\n\ntermination points, regardless of the manner in which such channel\n\nor channels are connected, and includes switching capacity,\n\nextension lines, stations, and any other associated services that\n\nare provided in connection with the use of such channel or channels;\n\nand\n\n14. \"Service address\" means:\n\na. the location of the telecommunications equipment to\n\nwhich a customer's call is charged and from which the\n\ncall originates or terminates, regardless of where the\n\ncall is billed or paid,\n\nb. if the location in subparagraph a of this paragraph is\n\nnot known, “service address” means the origination\n\npoint of the signal of the telecommunications services\n\nfirst identified by either the seller's\n\ntelecommunications system or in information received\n\nby the seller from its service provider, where the\n\nsystem used to transport such signals is not that of\n\nthe seller, and\n\nc. if the locations in subparagraphs a and b of this\n\nparagraph are not known, “service address” means the\n\nlocation of the customer's place of primary use.\n\nB. Except for the defined telecommunications services in\n\nsubsection D of this section, the sale of telecommunications\n\nservices sold on a call-by-call basis shall be sourced to:\n\n1. Each level of taxing jurisdiction where the call originates\n\nand terminates in that jurisdiction; or\n\n2. Each level of taxing jurisdiction where the call either\n\noriginates or terminates and in which the service address is also\n\nlocated.\n\nC. Except for the defined telecommunications services in\n\nsubsection D of this section, a sale of telecommunications services\n\nsold on a basis other than a call-by-call basis, is sourced to the\n\ncustomer's place of primary use.\n\nD. The sale of the following telecommunications services shall\n\nbe sourced to each level of taxing jurisdiction as follows:\n\n1. A sale of mobile telecommunications services other than air-\n\nto-ground radiotelephone service and prepaid calling service, is\n\nsourced to the customer's place of primary use as required by the\n\nprovisions of Section 55001 of this title;\n\n2. A sale of post-paid calling service is sourced to the\n\norigination point of the telecommunications signal as first\n\nidentified by either:\n\na. the seller's telecommunications system, or\n\nb. information received by the seller from its service\n\nprovider, where the system used to transport such\n\nsignals is not that of the seller;\n\n3. A sale of prepaid calling service or a sale of a prepaid\n\nwireless calling service is sourced in accordance with Section\n\n1354.27 of this title. Provided, in the case of a sale of a prepaid\n\nwireless calling service, the provisions of paragraph 5 of\n\nsubsection A of Section 1354.27 of this title shall apply; and\n\n4. A sale of a private communication service is sourced as\n\nfollows:\n\na. service for a separate charge related to a customer\n\nchannel termination point is sourced to each level of\n\njurisdiction in which such customer channel\n\ntermination point is located,\n\nb. service where all customer termination points are\n\nlocated entirely within one jurisdiction or levels of\n\njurisdiction is sourced in such jurisdiction in which\n\nthe customer channel termination points are located,\n\nc. service for segments of a channel between two customer\n\nchannel termination points located in different\n\njurisdictions and which segment of channel are\n\nseparately charged is sourced fifty percent (50%) in\n\neach level of jurisdiction in which the customer\n\nchannel termination points are located, and\n\nd. service for segments of a channel located in more than\n\none jurisdiction or levels of jurisdiction and which\nn points located in different\n\njurisdictions and which segment of channel are\n\nseparately charged is sourced fifty percent (50%) in\n\neach level of jurisdiction in which the customer\n\nchannel termination points are located, and\n\nd. service for segments of a channel located in more than\n\none jurisdiction or levels of jurisdiction and which\n\nsegments are not separately billed is sourced in each\n\njurisdiction based on the percentage determined by\n\ndividing the number of customer channel termination\n\npoints in such jurisdiction by the total number of\n\ncustomer channel termination points.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"208a02186b29c32b35f39b8f64a849d49d4bf1daeec979d209a602423de7e6eb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1354.29","next":"us-ok/okla.-stat.-tit.-68-68-1354.31"},"notice":"GroundRules: Original legal text. Not legal advice."}