15-53-129. Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:
     (1) "Customer" or "purchaser" means a person who acquires for consideration retail telecommunications services for use or consumption and not for resale.
     (2) "Retail telecommunications" means the two-way transmission of voice, image, data, or other information over wire, cable, fiber optics, microwave, radio, satellite, or similar facilities that originates or terminates in this state and is billed to a customer with a Montana service address. The term includes but is not limited to local exchange, long-distance, two-way paging, wireless telephony, and related services.
     (3) (a) "Sales price" means the consideration paid for the distribution, supply, furnishing, sale, transmission, or delivery of retail telecommunications services to the end-user customer.
     (b) Sales price does not include:
     (i) an amount added to the customer's bill because of a charge made pursuant to the tax imposed by this part;
     (ii) charges added to a customer's bill under 10-4-201, 53-19-311 and 69-3-844;
     (iii) federal excise taxes or other federally imposed charges or fees collected for and remitted to a federal government entity;
     (iv) a charge for a dishonored check;
     (v) a finance or credit charge, penalty or charge for delayed payment, or discount for prompt payment;
     (vi) a charge for construction or relocation of facilities;
     (vii) the installation, repair, inspection, or servicing of equipment and wiring located on customer premises;
     (viii) bad debt;
     (ix) a charge added by a hotel, motel, or similar facility for telecommunications services used in placing calls for guests;
     (x) charges paid by inserting coins in coin-operated telecommunications devices; and
     (xi) charges for telecommunications services that have been prepaid by a prepaid calling card that enables the origination of calls by using an access number or authorization code.
     (4) "Service address" means:
     (a) the location from where the retail telecommunications services originated or where the retail telecommunications services are received; or
     (b) where there is not a defined location, the location in Montana where the statement of charges for retail telecommunications services is mailed.
     (5) "Telecommunications services provider" means a person providing retail telecommunications services.

     History: En. Sec. 3, Ch. 426, L. 1999; amd. Sec. 1, Ch. 484, L. 2001.