§ 57-39.4-16 — (315) Telecommunications sourcing definitions

North Dakota § 57-39.4-16

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.4: Streamlined Sales and Use Tax Agreement

Text

For the purpose of section 57-39.4-15, the following definitions apply:
1. "Air-to-ground radiotelephone service" means a radio service, as that term is defined
in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio
telecommunications service for hire to subscribers in aircraft.
2. "Ancillary services" means services that are associated with or incidental to the
provision of telecommunications services, including detailed telecommunications
billing, directory assistance, vertical service, and voice mail services.
3. "Call-by-call basis" means any method of charging for telecommunications services in
which the price is measured by individual calls.
4. "Communications channel" means a physical or virtual path of communications over
which signals are transmitted between or among customer channel termination points.
5. "Customer" means the person or entity that contracts with the seller of
telecommunications services. If the end user of telecommunications services is not the
contracting party, the end user of the telecommunications services is the customer of
the telecommunications services, but this sentence only applies for the purpose of
sourcing sales of telecommunications services under section 57-39.4-15. "Customer"
does not include a reseller of telecommunications services or for mobile
telecommunications services of a serving carrier under an agreement to serve the
customer outside the home service provider's licensed service area.
6. "Customer channel termination point" means the location where the customer either
inputs or receives the communications.
7. "End user" means the person who utilizes the telecommunications services. In the
case of an entity, "end user" means the individual who utilizes the services on behalf of
the entity.
8. "Home service provider" means the same as that term is defined in section 124(5) of
Public Law 106-252, Mobile Telecommunications Sourcing Act.

9. "Mobile telecommunications service" means the same as that term is defined in
section 124(7) of Public Law 106-252, Mobile Telecommunications Sourcing Act.
10. "Place of primary use" means the street address representative of where the
customer's use of the telecommunications services primarily occurs, which must be
the residential street address or the primary business street address of the customer.
In the case of mobile telecommunications services, "place of primary use" must be
within the licensed service area of the home service provider.
11. "Post-paid calling service" means the telecommunications services obtained by
making a payment on a call-by-call basis either through the use of a credit card or
payment mechanism such as a bank card, travel card, credit card, or debit card, or by
charge made to which a telephone number which is not associated with the origination
or termination of the telecommunications services. A post-paid calling service includes
telecommunications services, except a prepaid wireless calling service, that would be
a prepaid calling service except it is not exclusively telecommunications services.
12. "Prepaid calling service" means the right to access exclusively telecommunications
services, which must be paid for in advance and which enables the origination of calls
using an access number or authorization code, whether manually or electronically
dialed, and that is sold in predetermined units or dollars of which the number declines
with use in a known amount.
13. "Prepaid wireless calling service" means a telecommunications service that provides
the right to utilize mobile wireless service as well as other nontelecommunications
services, including the download of digital products delivered electronically, content
and ancillary services, which must be paid for in advance that is sold in predetermined
units or dollars of which the number declines with use in a known amount.
14. "Private communication service" means telecommunications services that entitle the
customer to exclusive or priority use of a communications channel or group of
channels between or among termination points, regardless of the manner in which
such channel or channels are connected, and includes switching capacity, extension
lines, stations, and any other associated services that are provided in connection with
the use of such channel or channels.
15. "Service address" means:
a. The location of the telecommunications equipment to which a customer's call is
charged and from which the call originates or terminates, regardless of where the
call is billed or paid.
b. If the location in subdivision a is not known, service address means the
origination point of the signal of the telecommunications services first identified by
either the seller's telecommunications system or in information received by the
seller from its service provider, where the system used to transport such signals
is not that of the seller.
c. If the location in subdivisions a and b are not known, the service address means
the location of the customer's place of primary use.