2017 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5251 Definitions
42-5251. Definitions
In this article, unless the context otherwise requires:
1. " Customer" means a person or entity in whose name telephone or telecommunication services are rendered, as evidenced by a signature on an application or contract for service or by receipt or payment of bills regularly issued in the person's or entity's name.
2. " Emergency telecommunication services" means telecommunication services or systems that use number 911 or a similarly designated telephone number for emergency calls.
3. " Exchange access services" means telephone or telecommunication exchange access lines or channels that provide local access from the premises of a customer to the local telecommunications network to effect the transfer of information.
4. " Prepaid wireless telecommunications service" means wireless services that allow 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.
5. " Provider" means any of the following:
(a) A public service corporation that offers telephone or telecommunications services pursuant to title 40 and that provides exchange access services.
(b) A supplier of wireless services.
(c) A supplier of any combination of wire and wireless services.
6. " Wireless services" means a commercial mobile service, as defined by 47 Code of Federal Regulations section 20.3, as amended.
