2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5401 Definitions


AZ Rev Stat § 42-5401 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-5401. Definitions

In this article, unless the context otherwise requires:

1. " Consumer" means a person who purchases prepaid wireless telecommunications service in a retail sale of prepaid wireless telecommunications service.

2. " Prepaid wireless telecommunications service" means a commercial mobile radio service, as defined by 47 Code of Federal Regulations section 20.3, as amended, that allows a caller to dial 911 to access the 911 system under a service that is paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

3. " Prepaid wireless telecommunications service provider" means a person that provides prepaid wireless telecommunications service pursuant to a license that is issued by the federal communications commission.

4. " Retail sale of prepaid wireless telecommunications service" means a sale of prepaid wireless telecommunications service by a seller for any purpose other than resale.

5. " Seller" means a person who sells prepaid wireless telecommunications service to another person.

6. " Wireless services" means a commercial mobile service, as defined by 47 Code of Federal Regulations section 20.3, as amended.

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