24-102 (Back)(Rev.4-08/6)
DEFINITIONS -
TAXABLE TELECOMMUNICATIONS RECEIPTS- Taxable telecommunications receipts are receipts derived from taxable
telecommunications services. Taxable telecommunications services means the electronic or electrical transmission, conveyance,
routing, or reception of sounds, signals, data, or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics,
or any other method now in existence or that may be devised, including but not limited to long-distance telephone service.
Additional guidance can be found in 34 T.A.C. sec. 3.344 in regards to taxable and non-taxable telecommunications services.
Adjustments for non-telecommunications receipts include all taxable receipts reported under sales tax which are derived from sales
or services not falling under the definition of a taxable telecommunications service as defined in 34 T.A.C. sec. 3.344.
COMMERCIAL MOBILE SERVICE PROVIDER- Any person (sole owner, partnership, corporation or other organization) who is a
provider of commercial mobile service. Commercial mobile service means any mobile service that is provided for profit and makes
interconnected service available (A) to the public or (B) to such classes of eligible users as to be effectively available to a
substantial portion of the public, as specified by regulation by the FCC. "Mobile service" means radio communication service
carried on between mobile stations or receivers and land stations, and by mobile stations communicating among themselves, and
includes (1) both one-way and two-way radio communication services, (2) a mobile service which provides a regularly interacting
group of base, mobile, portable, and associated control and relay stations (whether licensed on an individual, cooperative, or
multiple basis) for private one-way or two-way land and (3) any service for which a license is required in a personal
communications service. The full text defining Commercial Mobile Service can be found in Sections 153(27) and 332(d) of the
Communication Act of 1934 (47 U.S.C. Section 151 et seq.), as amended, Federal Communications Commission rules, and the
Omnibus Budget Reconciliation Act of 1993 (Pub. L. No. 103-66), as amended.
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