2006 Utah Code - 59-12-207.4 — Location of transaction involving telephone service or other communication service.

     59-12-207.4.   Location of transaction involving telephone service or other communication service.
     (1) As used in this section:
     (a) "Air-to-ground radiotelephone service" means a radio service:
     (i) as defined in 47 C.F.R. Sec. 22.99; and
     (ii) for which a common carrier is authorized to offer and provide radio telecommunications service:
     (A) for hire; and
     (B) to a subscriber in an aircraft.
     (b) "Call-by-call basis" means a method of charging for telephone service that is measured by individual calls.
     (c) "Communications channel" means a physical or virtual path of communications over which a signal is transmitted between or among customer channel termination points.
     (d) (i) Subject to Subsection (1)(d)(ii), "customer" means:
     (A) a person that is obligated under a contract with a telephone service provider to pay for telephone service received under the contract; or
     (B) if the end user is not the person described in Subsection (1)(d)(i)(A), the end user of telephone service.
     (ii) "Customer" does not include a reseller:
     (A) of telephone service; or
     (B) for mobile telecommunications service, of a serving carrier under an agreement to serve a customer outside the home service provider's licensed service area.
     (e) "Customer channel termination point" means the location where a customer:
     (i) inputs communications; or
     (ii) receives communications.
     (f) "End user" means:
     (i) an individual who uses a telephone service; or
     (ii) for telephone service provided to a person who is not an individual, an individual who uses a telephone service on behalf of the person who is provided the telephone service.
     (g) "Home service provider" is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
     (h) "Place of primary use":
     (i) for telephone service other than mobile telecommunications service, means the street address representative of where a customer's use of the telephone service primarily occurs, which shall be:
     (A) the residential street address of the customer; or
     (B) the primary business street address of the customer; or
     (ii) for mobile telecommunications service, is as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
     (i) (i) "Postpaid calling service" means a telephone service obtained by making a payment on a call-by-call basis:
     (A) through the use of a:
     (I) credit card;
     (II) bank card;
     (III) travel card; or

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     (IV) debit card; or
     (B) by a charge made to a telephone number that is not associated with the origination or termination of the telephone service.
     (ii) "Postpaid calling service" includes a telephone service that would be a prepaid calling service if the service were exclusively a telephone service.
     (j) "Prepaid calling service" means a telephone service:
     (i) that allows a purchaser access to exclusively telephone service;
     (ii) that:
     (A) must be paid for in advance; and
     (B) enables the origination of calls using an:
     (I) access number; or
     (II) authorization code;
     (iii) dialed:
     (A) manually; or
     (B) electronically; and
     (iv) sold in predetermined units or dollars that decline:
     (A) by a known amount; and
     (B) with use.
     (k) (i) (A) Subject to Subsection (1)(k)(i)(B), "private communication service" means a telephone service that entitles a customer to exclusive or priority use of a communications channel or group of communications channels between or among termination points.
     (B) The determination of whether a telephone service is a private communication service may not be based on the manner in which the communications channels or group of communications channels are connected.
     (ii) "Private communication service" includes the following services provided in connection with the use of a communications channel or group of communications channels:
     (A) switching capacity;
     (B) an extension line; or
     (C) a station.
     (l) Notwithstanding where a call is billed or paid, "service address" means:
     (i) if the location of where a call is billed or paid is known, the location of the telecommunications equipment:
     (A) to which a customer's call is charged; and
     (B) from which the call:
     (I) originates; or
     (II) terminates;
     (ii) if the location of where a call is billed or paid is not known but the location of the origination point of the signal of the telephone service is known, the location of the origination point of the signal of the telephone service first identified by:
     (A) the telecommunications system of the telephone service provider; or
     (B) if the system used to transport the signal of the telephone service is not a system of the telephone service provider, information received by the telephone service provider from the telephone service provider's telephone service provider; or
     (iii) if the following are not known, the location of a customer's place of primary use:
     (A) the location of where a call is billed or paid; and

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     (B) the location of the origination point of the signal of the telephone service.
     (2) Except as provided in Subsection (4), the location of a sale of a telephone service sold on a call-by-call basis is:
     (a) the location at which the call originates and terminates; or
     (b) the location at which:
     (i) the call:
     (A) originates; or
     (B) terminates; and
     (ii) the service address is located.
     (3) Except as provided in Subsection (4), the location of a sale of a telephone service sold on a basis other than a call-by-call basis is the customer's place of primary use.
     (4) Notwithstanding Subsection (2) or (3):
     (a) the location of a sale of a mobile telecommunications service, other than an air-to-ground radiotelephone service or a prepaid calling service, is the location required by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.; and
     (b) the location of a sale of a postpaid calling service is the origination point of the telecommunications signal as first identified by:
     (i) the seller's telecommunications system; or
     (ii) if the system used to transport the telecommunications signal is not that of the seller, information received by the seller from the seller's telephone service provider.
     (5) The location of a sale of a private communication service is:
     (a) if all of the customer channel termination points are located entirely within one county, city, or town, the location of the sale is the county, city, or town in which all of the customer channel termination points are located;
     (b) if a charge for a service related to a customer channel termination point is separately stated, the location of the sale is the location in which the customer channel termination point is located;
     (c) if a charge for service for a segment of a channel between two customer channel termination points located in different counties, cities, or towns is separately stated, the location of the sale is each county, city, or town:
     (i) in which the customer channel termination points are located; and
     (ii) in equal proportions; and
     (d) if a charge for service for a segment of a channel located in more than one county, city, or town is not separately stated, the location of the sale is:
     (i) each county, city, or town in which a segment of the channel is located; and
     (ii) in proportion to the percentage of customer channel termination points in each county, city, or town compared to the total customer channel termination points in all counties, cities, and towns.

Amended by Chapter 253, 2006 General Session