Private communication service means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.
Private communication service means a telecommunication service that entitles the
Private communication service. ’ means a telecommunication
Examples of Private communication service in a sentence
Private communication service where all customer channel termination points are located in Wisconsin is subject to Wiscon- sin sales or use tax.
Private communication service providers include internet providers and cell sites network.
Private communication service for a separate charge related to a customer channel termination point located in Wis- consin is subject to Wisconsin sales or use tax.
More Definitions of Private communication service
Private communication service means a 890 telecommunications service that entitles the customer to exclusive 891 or priority use of a communications channel or group of channels 892 between or among termination points, regardless of the manner in 893 which such channel or channels are connected, and includes
Private communication service means a telecommunica- tions service that entitles the customer to exclusive or priority use of a communications channel or group of communications chan- nels, regardless of the manner in which the communications chan- nel or group of communications channels is connected, and includes switching capacity, extension lines, stations, and other
Private communication service means
Private communication service means a telecommunication
Private communication service means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which the channels are connected, and includes switching capability, extension lines, stations, and any other associated services provided in connection with the use of such channels.Service address means the location of the telecommunications equipment from which the call originates or terminates and to which the call is charged. Place of primary use means the street address where the customer’s use of the service primarily occurs, which is either the residential address or primary business address of the customer.The 2005 amendments made no changes to the definition or taxation of private communication services. Charges for private communication services that are sourced to Tennessee are subject to sales tax in Tennessee based on the location of customer channel termination points. A communications channel is a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. A customer channel termination point is the location where the customer either inputs or receives the communications. Private communications services are taxed at the rates discussed below: ▪ Charges for services where all of the customer channel termination points are located in Tennessee are intrastate and subject to tax at the state rate of 7% and the 2.5% local rate regardless of the local tax rate levied by the local jurisdiction.▪ Separately itemized service charges for a communications channel between two customer channel termination points of which one is located outside Tennessee are interstate or international services. Fifty percent of the separately itemized charges for the communications channel are subject to sales tax in Tennessee at the state rate of 7.5% and are exempt from local tax, assuming such services are sold to businesses.▪ Service charges for communications channels with customer channel termination points in multiple states and the service charges are not separately itemized are interstate or international services. The non- itemized charge shall be prorated based on the number of customer channel termination points in Tennessee and the prorated charge is subject to sales tax in Tennessee at the state rate of 7.5% and is exempt from local tax, assuming such services are sold to businesses.Ex...
Private communication service means a telecommunications service:
Private communication service means telecommunications services that entitle