2010 Wisconsin Code
Chapter 76. Taxation of public utilities and insurers.
76.80 Definitions.

76.80

SUBCHAPTER IV
TELEPHONE COMPANY TAX
76.80 Definitions. In this subchapter:

76.80(1)

(1) "Department" means the department of revenue.

76.80(3)

(3) "Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that "telecommunications services" does not include video service, as defined in s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in s. 254.61 (3).

76.80(4)

(4) "Telephone company" means any person that provides to another person telecommunications services, including the resale of services provided by another telephone company. "Telephone company" does not include a person who operates a private shared telecommunications system, as defined in s. 196.201 (1), and who is not otherwise a telephone company.

76.80 - ANNOT.

History: 1995 a. 351 ss. 17, 18, 32; 2007 a. 42; 2009 a. 276.