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2019 Kentucky Revised Statutes
Chapter 142 - Miscellaneous taxes
142.100 Definitions for KRS 142.100 to 142.135.

Universal Citation: KY Rev Stat § 142.100 (2019)
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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.
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