Arizona Statutes
§ 42-5251 — Definitions
Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 6 Telecommunication Service Excise Tax
In this article, unless the context otherwise requires:
1."Customer" means a person or entity in whose name telephone or telecommunication services are rendered, as evidenced by a signature on an application or contract for service or by receipt or payment of bills regularly issued in the person's or entity's name.
2."Emergency telecommunication services" means telecommunication services or systems that use number 911 or a similarly designated telephone number for emergency calls.
3."Exchange access services" means telephone or telecommunication exchange access lines or channels that provide local access from the premises of a customer to the local telecommunications network to effect the transfer of information.
4."Prepaid wireless telecommunications service" means wireless servic
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Related
Cable One, Inc. v. Arizona Department of Revenue
304 P.3d 1098 (Court of Appeals of Arizona, 2013)
Virgin Mobile USA, LP v. Arizona Department of Revenue
282 P.3d 1281 (Court of Appeals of Arizona, 2012)
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibited