§ 57-34.1-01 — Definitions

North Dakota § 57-34.1-01

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-34.1: Mobile Telecommunications Tax Sourcing

Text

As used in this chapter, unless the context otherwise requires:
1. "Charges for mobile telecommunications services" means any charge for or
associated with the provision of commercial mobile radio service, as defined in
section 20.3 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999,
or any charge for or associated with a service provided as an adjunct to a commercial
mobile radio service which is billed to the customer by or for the customer's home
service provider regardless of whether individual transmissions originate or terminate
within the licensed service area of the home service provider.
2. "Customer" means the person that contracts with the home service provider for mobile
telecommunications services or for the purpose of determining the place of primary
use, if the end user of mobile telecommunications services is not the contracting party,
the end user of the mobile telecommunications service. The term does not include a
reseller of mobile telecommunications service or a serving carrier under an
arrangement to serve the customer outside the home service provider's licensed
service area.
3. "Enhanced zip code" means a United States postal zip code of nine or more digits.
4. "Home service provider" means the facilities-based carrier or reseller with which the
customer contracts for the provision of mobile telecommunications services.
5. "Licensed service area" means the geographic area in which the home service
provider is authorized by law or contract to provide commercial mobile radio service to
the customer.
6. "Mobile telecommunications service" means commercial mobile radio service, as
defined in section 20.3 of title 47 of the Code of Federal Regulations as in effect on
June 1, 1999.
7. "Place of primary use" means the street address representative of where the
customer's use of the mobile telecommunications service primarily occurs, which must
be the residential street address or the primary business street address of the
customer and within the licensed service area of the home service provider.
8. "Prepaid telephone calling service" means the right to purchase exclusively
telecommunications services that must be paid for in advance which enables the
origination of calls using an access number, authorization code, or both, whether
manually or electronically dialed, if the remaining amount of units of service that have
been prepaid is known by the provider of the prepaid service on a continuous basis.
9. "Reseller" means a provider who purchases telecommunications services from
another telecommunications service provider and then resells, uses as a component
part of, or integrates the purchased services into a mobile telecommunications service
and does not include a serving carrier with which a home service provider arranges for
the services to its customers outside the home service provider's licensed service
area.
10. "Serving carrier" means a facilities-based carrier providing mobile telecommunications
service to a customer outside a home service provider's or reseller's licensed service
area.
11. "Taxing jurisdiction" means this state or any political subdivision within this state,
including those operating under a home rule charter, with the authority to impose a tax,
charge, or fee.