Current through 2024 Ky. Acts ch.225
Section 142.100 - Definitions for KRS 142.100 to 142.135As 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.Added by 2016 Ky. Acts ch. 111,§ 16, eff. 1/1/2017.