{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-647.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-647.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-647.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-647.html"}],"law_id":67946,"edition_id":1,"section_id":67946,"structure_id":14897,"section_number":"58.1-647","catch_line":"Definitions","history":"2006, c. 780.","full_text":"Terms used in this chapter shall have the same meanings as those used in Chapter 6 of this title, unless defined otherwise, as follows:\n\t\t“Cable service” means the one-way transmission to subscribers of (i) video programming as defined in 47 U.S.C. \u00a7 522 (20) or (ii) other programming service, and subscriber interaction, if any, which is required for the selection of such video programming or other programming service. Cable service does not include any video programming provided by a commercial mobile service provider as defined in 47 U.S.C. \u00a7 332 (d) and any direct-to-home satellite service as defined in 47 U.S.C. \u00a7 303 (v).\n\t\t“Call-by-call basis” means any method of charging for telecommunications services where the price is measured by individual calls.\n\t\t“Coin-operated communications service” means a communications service paid for by means of inserting coins in a coin-operated telephone.\n\t\t“Communications services” means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including cable services, to a point or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for the transmission or conveyance. The term includes, but is not limited to, (i) the connection, movement, change, or termination of communications services; (ii) detailed billing of communications services; (iii) sale of directory listings in connection with a communications service; (iv) central office and custom calling features; (v) voice mail and other messaging services; and (vi) directory assistance.\n\t\t“Communications services provider” means every person who provides communications services to customers in the Commonwealth and is or should be registered with the Department as a provider.\n\t\t“Cost price” means the actual cost of the purchased communications service computed in the same manner as the sales price.\n\t\t“Customer” means the person who contracts with the seller of communications services. If the person who utilizes the communications services is not the contracting party, the person who utilizes the services on his own behalf or on behalf of an entity is the customer of such service. “Customer” does not include a reseller of communications services or the mobile communications services of a serving carrier under an agreement to serve the customer outside the communications service provider’s licensed service area.\n\t\t“Customer channel termination point” means the location where the customer either inputs or receives the private communications service.\n\t\t“Information service” means the offering of a capability for generating, acquiring, storing, transforming, processing, retrieving, using, or making available information via communications services for purposes other than the electronic transmission, conveyance, or routing.\n\t\t“Internet access service” means a service that enables users to access content, information, electronic mail, or other services offered over the Internet, and may also include access to proprietary content, information, and other services as part of a package of services offered to users. “Internet access service” does not include telecommunications services, except to the extent telecommunications services are purchased, used, or sold by a provider of Internet access to provide Internet access.\n\t\t“Place of primary use” means the street address representative of where the customer’s use of the communications services primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile communications services, the place of primary use shall be within the licensed service area of the home service provider.\n\t\t“Postpaid calling service” means the communications service 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, debit card, or by a charge made to a telephone number that is not associated with the origination or termination of the communications service.\n\t\t“Prepaid calling service” means the right to access exclusively communications 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 that decrease in number with use.\n\t\t“Private communications service” means a communications service that entitles the customer or user to exclusive or priority use of a communications channel or group of channels between or among channel 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.\n\t\t“Retail sale” or a “sale at retail” means a sale of communications services for any purpose other than for resale or for use as a component part of or for the integration into communications services to be resold in the ordinary course of business.\n\t\t“Sales price” means the total amount charged in money or other consideration by a communications services provider for the sale of the right or privilege of using communications services in the Commonwealth, including any property or other services that are part of the sale. The sales price of communications services shall not be reduced by any separately identified components of the charge that constitute expenses of the communications services provider, including but not limited to, sales taxes on goods or services purchased by the communications services provider, property taxes, taxes measured by net income, and universal-service fund fees.\n\t\t“Service address” means, (i) 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. If the location is not known in clause (i), “service address” means (ii) the origination point of the signal of the 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. If the location is not known in clauses (i) and (ii), the service address means (iii) the location of the customer’s place of primary use.","order_by":null,"text":{"0":{"id":246061,"text":"Terms used in this chapter shall have the same meanings as those used in Chapter 6 of this title, unless defined otherwise, as follows:\n\t\t“Cable service” means the one-way transmission to subscribers of (i) video programming as defined in 47 U.S.C. \u00a7 522 (20) or (ii) other programming service, and subscriber interaction, if any, which is required for the selection of such video programming or other programming service. Cable service does not include any video programming provided by a commercial mobile service provider as defined in 47 U.S.C. \u00a7 332 (d) and any direct-to-home satellite service as defined in 47 U.S.C. \u00a7 303 (v).\n\t\t“Call-by-call basis” means any method of charging for telecommunications services where the price is measured by individual calls.\n\t\t“Coin-operated communications service” means a communications service paid for by means of inserting coins in a coin-operated telephone.\n\t\t“Communications services” means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including cable services, to a point or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for the transmission or conveyance. The term includes, but is not limited to, (i) the connection, movement, change, or termination of communications services; (ii) detailed billing of communications services; (iii) sale of directory listings in connection with a communications service; (iv) central office and custom calling features; (v) voice mail and other messaging services; and (vi) directory assistance.\n\t\t“Communications services provider” means every person who provides communications services to customers in the Commonwealth and is or should be registered with the Department as a provider.\n\t\t“Cost price” means the actual cost of the purchased communications service computed in the same manner as the sales price.\n\t\t“Customer” means the person who contracts with the seller of communications services. If the person who utilizes the communications services is not the contracting party, the person who utilizes the services on his own behalf or on behalf of an entity is the customer of such service. “Customer” does not include a reseller of communications services or the mobile communications services of a serving carrier under an agreement to serve the customer outside the communications service provider’s licensed service area.\n\t\t“Customer channel termination point” means the location where the customer either inputs or receives the private communications service.\n\t\t“Information service” means the offering of a capability for generating, acquiring, storing, transforming, processing, retrieving, using, or making available information via communications services for purposes other than the electronic transmission, conveyance, or routing.\n\t\t“Internet access service” means a service that enables users to access content, information, electronic mail, or other services offered over the Internet, and may also include access to proprietary content, information, and other services as part of a package of services offered to users. “Internet access service” does not include telecommunications services, except to the extent telecommunications services are purchased, used, or sold by a provider of Internet access to provide Internet access.\n\t\t“Place of primary use” means the street address representative of where the customer’s use of the communications services primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile communications services, the place of primary use shall be within the licensed service area of the home service provider.\n\t\t“Postpaid calling service” means the communications service 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, debit card, or by a charge made to a telephone number that is not associated with the origination or termination of the communications service.\n\t\t“Prepaid calling service” means the right to access exclusively communications 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 that decrease in number with use.\n\t\t“Private communications service” means a communications service that entitles the customer or user to exclusive or priority use of a communications channel or group of channels between or among channel 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.\n\t\t“Retail sale” or a “sale at retail” means a sale of communications services for any purpose other than for resale or for use as a component part of or for the integration into communications services to be resold in the ordinary course of business.\n\t\t“Sales price” means the total amount charged in money or other consideration by a communications services provider for the sale of the right or privilege of using communications services in the Commonwealth, including any property or other services that are part of the sale. The sales price of communications services shall not be reduced by any separately identified components of the charge that constitute expenses of the communications services provider, including but not limited to, sales taxes on goods or services purchased by the communications services provider, property taxes, taxes measured by net income, and universal-service fund fees.\n\t\t“Service address” means, (i) 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. If the location is not known in clause (i), “service address” means (ii) the origination point of the signal of the 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. If the location is not known in clauses (i) and (ii), the service address means (iii) the location of the customer’s place of primary use.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14897,"edition_id":1,"name":"Virginia Communications Sales and Use Tax","identifier":"6.2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:50:38","date_modified":"2026-06-26 03:50:38","permalink":{"id":254903,"object_type":"structure","relational_id":14897,"identifier":"6.2","token":"58.1\/I\/6.2","url":"\/58.1\/I\/6.2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69283,"structure_id":14897,"section_number":"58.1-645","catch_line":"Short title","url":"\/58.1-645\/","token":"58.1\/I\/6.2\/58.1-645","metadata":false},{"id":57444,"structure_id":14897,"section_number":"58.1-646","catch_line":"Administration of chapter","url":"\/58.1-646\/","token":"58.1\/I\/6.2\/58.1-646","metadata":false},{"id":67946,"structure_id":14897,"section_number":"58.1-647","catch_line":"Definitions","url":"\/58.1-647\/","token":"58.1\/I\/6.2\/58.1-647","metadata":false},{"id":72517,"structure_id":14897,"section_number":"58.1-648","catch_line":"Imposition of sales tax; exemptions","url":"\/58.1-648\/","token":"58.1\/I\/6.2\/58.1-648","metadata":false},{"id":82437,"structure_id":14897,"section_number":"58.1-649","catch_line":"Sourcing rules for communication services","url":"\/58.1-649\/","token":"58.1\/I\/6.2\/58.1-649","metadata":false},{"id":73625,"structure_id":14897,"section_number":"58.1-650","catch_line":"Bundled transaction of communications services","url":"\/58.1-650\/","token":"58.1\/I\/6.2\/58.1-650","metadata":false},{"id":73435,"structure_id":14897,"section_number":"58.1-651","catch_line":"Tax collectible by communication service providers; jurisdiction","url":"\/58.1-651\/","token":"58.1\/I\/6.2\/58.1-651","metadata":false},{"id":82769,"structure_id":14897,"section_number":"58.1-652","catch_line":"Customer remedy procedures for billing errors","url":"\/58.1-652\/","token":"58.1\/I\/6.2\/58.1-652","metadata":false},{"id":81204,"structure_id":14897,"section_number":"58.1-653","catch_line":"Communications services providers' certificates of registration; penalty","url":"\/58.1-653\/","token":"58.1\/I\/6.2\/58.1-653","metadata":false},{"id":67054,"structure_id":14897,"section_number":"58.1-654","catch_line":"Returns by communications services providers; payment to accompany return","url":"\/58.1-654\/","token":"58.1\/I\/6.2\/58.1-654","metadata":false},{"id":76566,"structure_id":14897,"section_number":"58.1-655","catch_line":"Bad debts","url":"\/58.1-655\/","token":"58.1\/I\/6.2\/58.1-655","metadata":false},{"id":69879,"structure_id":14897,"section_number":"58.1-656","catch_line":"Discount","url":"\/58.1-656\/","token":"58.1\/I\/6.2\/58.1-656","metadata":false},{"id":85463,"structure_id":14897,"section_number":"58.1-657","catch_line":"Sales presumed subject to tax; exemption certificates; Internet access service providers","url":"\/58.1-657\/","token":"58.1\/I\/6.2\/58.1-657","metadata":false},{"id":77209,"structure_id":14897,"section_number":"58.1-658","catch_line":"Direct payment permits","url":"\/58.1-658\/","token":"58.1\/I\/6.2\/58.1-658","metadata":false},{"id":60896,"structure_id":14897,"section_number":"58.1-659","catch_line":"Collection of tax; penalty","url":"\/58.1-659\/","token":"58.1\/I\/6.2\/58.1-659","metadata":false},{"id":86872,"structure_id":14897,"section_number":"58.1-660","catch_line":"Sale of business","url":"\/58.1-660\/","token":"58.1\/I\/6.2\/58.1-660","metadata":false},{"id":56873,"structure_id":14897,"section_number":"58.1-661","catch_line":"Certain provisions in Chapter 6 of this title to apply, mutatis mutandis","url":"\/58.1-661\/","token":"58.1\/I\/6.2\/58.1-661","metadata":false},{"id":72514,"structure_id":14897,"section_number":"58.1-662","catch_line":"Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share","url":"\/58.1-662\/","token":"58.1\/I\/6.2\/58.1-662","metadata":false}],"previous_section":{"id":57444,"structure_id":14897,"section_number":"58.1-646","catch_line":"Administration of chapter","url":"\/58.1-646\/","token":"58.1\/I\/6.2\/58.1-646","metadata":false},"next_section":{"id":72517,"structure_id":14897,"section_number":"58.1-648","catch_line":"Imposition of sales tax; exemptions","url":"\/58.1-648\/","token":"58.1\/I\/6.2\/58.1-648","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-647\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 780<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":67553,"section_number":"2.2-3705.2","catch_line":"Exclusions to application of chapter; records relating to public safety","order_by":null,"url":"\/2.2-3705.2\/"},{"id":61227,"section_number":"56-484.18","catch_line":"Designation of official State Police access number; blocking caller identification prohibited","order_by":null,"url":"\/56-484.18\/"},{"id":64873,"section_number":"58.1-1730","catch_line":"Tax for enhanced 911 service; definitions","order_by":null,"url":"\/58.1-1730\/"},{"id":72312,"section_number":"8.01-225","catch_line":"Persons rendering emergency care, obstetrical services exempt from liability","order_by":null,"url":"\/8.01-225\/"}],"refers_to":false,"permalink":{"id":254913,"object_type":"law","relational_id":67946,"identifier":"58.1-647","token":"58.1\/I\/6.2\/58.1-647","url":"\/58.1-647\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-647\/","token":"58.1\/I\/6.2\/58.1-647","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-647","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Terms used in this chapter shall have the same meanings as those used in Chapter 6 of this title, unless defined otherwise, as follows:\n\t\t“Cable service<\/span>” means the one-way transmission to subscribers of (i) video programming as defined in 47 U.S.C. \u00a7 522 (20) or (ii) other programming service, and subscriber interaction, if any, which is required for the selection of such video programming or other programming service. Cable service<\/span> does not include any video programming provided by a commercial mobile service provider as defined in 47 U.S.C. \u00a7 332 (d) and any direct-to-home satellite service as defined in 47 U.S.C. \u00a7 303 (v).\n\t\t“Call-by-call basis<\/span>” means any method of charging for telecommunications services where the price is measured by individual calls.\n\t\t“Coin-operated communications service<\/span>” means a communications service paid for by means of inserting coins in a coin-operated telephone.\n\t\t“Communications services” means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals, including cable services<\/span>, to a point or between or among points, by or through any electronic, radio, satellite, cable, optical, microwave, or other medium or method now in existence or hereafter devised, regardless of the protocol used for the transmission or conveyance. The term includes, but is not limited to, (i) the connection, movement, change, or termination of communications services; (ii) detailed billing of communications services; (iii) sale of directory listings in connection with a communications service; (iv) central office and custom calling features; (v) voice mail and other messaging services; and (vi) directory assistance.\n\t\t“Communications services provider<\/span>” means every person who provides communications services to customers<\/span> in the Commonwealth and is or should be registered with the Department<\/span> as a provider.\n\t\t“Cost price<\/span>” means the actual cost of the purchased communications service computed in the same manner as the sales price<\/span>.\n\t\t“Customer” means the person who contracts<\/span> with the seller of communications services. If the person who utilizes the communications services is not the contracting party<\/span>, the person who utilizes the services on his own behalf or on behalf of an entity is the customer of such service. “Customer” does not include a reseller of communications services or the mobile communications services of a serving carrier under an agreement to serve the customer outside the communications service provider’s licensed service area.\n\t\t“Customer channel termination point<\/span>” means the location where the customer either inputs or receives the private communications service<\/span>.\n\t\t“Information service<\/span>” means the offering of a capability for generating, acquiring, storing, transforming, processing, retrieving, using, or making available information via communications services for purposes other than the electronic transmission, conveyance, or routing.\n\t\t“Internet access service<\/span>” means a service that enables users to access content, information, electronic mail, or other services offered over the Internet, and may also include access to proprietary content, information, and other services as part of a package of services offered to users. “Internet access service<\/span>” does not include telecommunications services, except to the extent telecommunications services are purchased, used, or sold by a provider of Internet access to provide Internet access.\n\t\t“Place of primary use<\/span>” means the street address representative of where the customer’s use of the communications services primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile communications services, the place of primary use<\/span> shall be within the licensed service area of the home service provider.\n\t\t“Postpaid calling service<\/span>” means the communications service obtained by making a payment on a call-by-call basis<\/span> either through the use of a credit card or payment mechanism such as a bank card, travel card, debit card, or by a charge made to a telephone number that is not associated with the origination or termination of the communications service.\n\t\t“Prepaid calling service<\/span>” means the right to access exclusively communications 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 that decrease in number with use.\n\t\t“Private communications service<\/span>” means a communications service that entitles the customer or user to exclusive or priority use of a communications channel or group of channels between or among channel 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.\n\t\t“Retail sale<\/span>” or a “sale at retail<\/span>” means a sale of communications services for any purpose other than for resale or for use as a component part of or for the integration into communications services to be resold in the ordinary course of business.\n\t\t“Sales price<\/span>” means the total amount charged in money or other consideration by a communications services provider<\/span> for the sale of the right or privilege<\/span> of using communications services in the Commonwealth, including any property or other services that are part of the sale. The sales price<\/span> of communications services shall not be reduced by any separately identified components of the charge that constitute expenses of the communications services provider<\/span>, including but not limited to, sales taxes on goods or services purchased by the communications services provider<\/span>, property taxes, taxes measured by net income, and universal-service fund fees.\n\t\t“Service address<\/span>” means, (i) 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. If the location is not known in clause (i), “service address<\/span>” means (ii) the origination point of the signal of the 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. If the location is not known in clauses (i) and (ii), the service address<\/span> means (iii) the location of the customer’s place of primary use<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-647)\n\nTerms used in this chapter shall have the same meanings as those used in Chapter\n6 of this title, unless defined otherwise, as follows:\n\t\t“Cable service” means the one-way transmission to subscribers of\n(i) video programming as defined in 47 U.S.C. \u00a7 522 (20) or (ii) other\nprogramming service, and subscriber interaction, if any, which is required for\nthe selection of such video programming or other programming service. Cable\nservice does not include any video programming provided by a commercial mobile\nservice provider as defined in 47 U.S.C. \u00a7 332 (d) and any direct-to-home\nsatellite service as defined in 47 U.S.C. \u00a7 303 (v).\n\t\t“Call-by-call basis” means any method of charging for\ntelecommunications services where the price is measured by individual calls.\n\t\t“Coin-operated communications service” means a communications\nservice paid for by means of inserting coins in a coin-operated telephone.\n\t\t“Communications services” means the electronic transmission,\nconveyance, or routing of voice, data, audio, video, or any other information or\nsignals, including cable services, to a point or between or among points, by or\nthrough any electronic, radio, satellite, cable, optical, microwave, or other\nmedium or method now in existence or hereafter devised, regardless of the\nprotocol used for the transmission or conveyance. The term includes, but is not\nlimited to, (i) the connection, movement, change, or termination of\ncommunications services; (ii) detailed billing of communications services; (iii)\nsale of directory listings in connection with a communications service; (iv)\ncentral office and custom calling features; (v) voice mail and other messaging\nservices; and (vi) directory assistance.\n\t\t“Communications services provider” means every person who provides\ncommunications services to customers in the Commonwealth and is or should be\nregistered with the Department as a provider.\n\t\t“Cost price” means the actual cost of the purchased communications\nservice computed in the same manner as the sales price.\n\t\t“Customer” means the person who contracts with the seller of\ncommunications services. If the person who utilizes the communications services\nis not the contracting party, the person who utilizes the services on his own\nbehalf or on behalf of an entity is the customer of such service.\n“Customer” does not include a reseller of communications services or\nthe mobile communications services of a serving carrier under an agreement to\nserve the customer outside the communications service provider’s licensed\nservice area.\n\t\t“Customer channel termination point” means the location where the\ncustomer either inputs or receives the private communications service.\n\t\t“Information service” means the offering of a capability for\ngenerating, acquiring, storing, transforming, processing, retrieving, using, or\nmaking available information via communications services for purposes other than\nthe electronic transmission, conveyance, or routing.\n\t\t“Internet access service” means a service that enables users to\naccess content, information, electronic mail, or other services offered over the\nInternet, and may also include access to proprietary content, information, and\nother services as part of a package of services offered to users.\n“Internet access service” does not include telecommunications\nservices, except to the extent telecommunications services are purchased, used,\nor sold by a provider of Internet access to provide Internet access.\n\t\t“Place of primary use” means the street address representative of\nwhere the customer’s use of the communications services primarily occurs,\nwhich must be the residential street address or the primary business street\naddress of the customer. In the case of mobile communications services, the\nplace of primary use shall be within the licensed service area of the home\nservice provider.\n\t\t“Postpaid calling service” means the communications service\nobtained by making a payment on a call-by-call basis either through the use of a\ncredit card or payment mechanism such as a bank card, travel card, debit card,\nor by a charge made to a telephone number that is not associated with the\norigination or termination of the communications service.\n\t\t“Prepaid calling service” means the right to access exclusively\ncommunications services, which must be paid for in advance and which enables the\norigination of calls using an access number or authorization code, whether\nmanually or electronically dialed, and that is sold in predetermined units or\ndollars that decrease in number with use.\n\t\t“Private communications service” means a communications service\nthat entitles the customer or user to exclusive or priority use of a\ncommunications channel or group of channels between or among channel termination\npoints, regardless of the manner in which such channel or channels are\nconnected, and includes switching capacity, extension lines, stations, and any\nother associated services that are provided in connection with the use of such\nchannel or channels.\n\t\t“Retail sale” or a “sale at retail” means a sale of\ncommunications services for any purpose other than for resale or for use as a\ncomponent part of or for the integration into communications services to be\nresold in the ordinary course of business.\n\t\t“Sales price” means the total amount charged in money or other\nconsideration by a communications services provider for the sale of the right or\nprivilege of using communications services in the Commonwealth, including any\nproperty or other services that are part of the sale. The sales price of\ncommunications services shall not be reduced by any separately identified\ncomponents of the charge that constitute expenses of the communications services\nprovider, including but not limited to, sales taxes on goods or services\npurchased by the communications services provider, property taxes, taxes\nmeasured by net income, and universal-service fund fees.\n\t\t“Service address” means, (i) the location of the\ntelecommunications equipment to which a customer’s call is charged and\nfrom which the call originates or terminates, regardless of where the call is\nbilled or paid. If the location is not known in clause (i), “service\naddress” means (ii) the origination point of the signal of the\ntelecommunications system or in information received by the seller from its\nservice provider, where the system used to transport such signals is not that of\nthe seller. If the location is not known in clauses (i) and (ii), the service\naddress means (iii) the location of the customer’s place of primary use.\n\nHISTORY: 2006, c. 780.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}