Ky. Rev. Stat. Ann. § 142.100 - Definitions for Krs 142.100 to 142.135.

142.100 Definitions for KRS 142.100 to 142.135.

As used in KRS 142.100 to 142.135:

1. "Board" means the Kentucky 911 Services Board established in KRS 65.7623;
2. "Department" means the Kentucky Department of Revenue;
3. "Fund" means the CMRS fund established in KRS 65.7627;
4. "CMRS prepaid service charge" means the charge imposed on prepaid wireless telecommunications service under KRS 65.7634;
5. "Purchaser" means a person who purchases prepaid wireless telecommunications service in a retail transaction;
6. "Retail transaction" means the purchase of prepaid wireless telecommunications service from a retailer for any purpose other than resale; and
7. "Retailer" means a person who sells prepaid wireless telecommunications service to any person for a purpose other than resale.

Effective: January 1, 2017

History:

Created 2016 Ky. Acts ch. 111, sec. 16, effective January 1, 2017.