West Virginia Statutes

§ 11-15B-20 — Telecommunication sourcing definitions

West Virginia·Ch. 11 TAXATION·Art. 15B STREAMLINED SALES AND USE TAXES

For the purpose of this article, including section nineteen of this article, 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, but not limited to, "detailed telecommunications billing", "directory assistance", "vertical service" and "voice mail services".
(3)"Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls.
(4)"Communications channel" means a physic

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Related

§ 22.99
47 C.F.R. § 22.99

Legislative History

2008 Reg. Sess., SB596; 2006 Reg. Sess., SB692; 2004 Reg. Sess., HB4349; 2003 Reg. Sess., HB3014

Nearby Sections

15
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