District of Columbia Statutes

§ 47-3901 — Definitions.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 39 Toll Telecommunication Service Tax.

For the purposes of this chapter, the term:

(1)“Customer” means the person or entity that contracts with the home service provider for District-based wireless telecommunication service; provided, that for the purposes of determining the place of primary use, if the end user of the District-based wireless telecommunication service is not the contracting party, the term “customer” shall include the end user of the District-based wireless telecommunication service. The term “customer” shall not include a reseller of District-based wireless telecommunication service or a serving carrier under an arrangement to serve the customer outside the home service provider’s licensed service area.
(2)“District” means the District of Columbia.
(3)“District-based wireless telecommunication service” m

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Related

Sprint Communications Co. v. Kelly
642 A.2d 106 (District of Columbia Court of Appeals, 1994)
7 case citations

Legislative History

Sept. 20, 1989, D.C. Law 8-26, § 2, 36 DCR 4723; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533; Oct. 19, 2000, D.C. Law 13-172, § 2302(b), 47 DCR 6308; June 9, 2001, D.C. Law 13-305, § 302(f), 48 DCR 334; June 19, 2001, D.C. Law 13-313, § 16(d), 48 DCR 1873; Mar. 25, 2003, D.C. Law 14-215, § 2(b), 49 DCR 9444

Nearby Sections

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