Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 18 - Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act
Section 710:65-18-5 - Sourcing of telecommunications and other related services
Universal Citation: OK Admin Code 710:65-18-5
Current through Vol. 42, No. 1, September 16, 2024
(a) Definitions. The following words and terms, when used in this Subchapter, shall have the following meanings unless the context clearly indicates otherwise:
(1)
"Air-to-ground radiotelephone
service"means a radio service, as that term is defined in
47 CFR
22.99, in which common carriers are
authorized to offer and provide radio telecommunications service for hire to
subscribers in aircraft;
(2)
"Call-by-call
basis"means any method of charging for telecommunications
services where the price is measured by individual calls;
(3)
"Communications
channel"means a physical or virtual path of communications
over which signals are transmitted between or among customer channel
termination points;
(4)
"Customer"means the person or entity that contracts
with the seller of telecommunications services. If the end user of
telecommunications services is not the contracting party, the end user of the
telecommunications service is the customer of the telecommunications
service."Customer"does not include a reseller
of telecommunications service or for mobile telecommunications service of a
serving carrier under an agreement to serve the customer outside the home
service provider's licensed service area;
(5)
"Customer channel termination
point"means the location where the customer either inputs or
receives the communications;
(6)
"End user"means
the person who utilizes the telecommunications service. In the case of an
entity,"End user"means the individual who
utilizes the service on behalf of the entity. [68 O.S.Supp.2003,
§ 1354.30(A)(6)]
(7)
"Home service provider"means the same as that term is
defined in Section 124(5) of
Public Law
106-252, the Mobile Telecommunications Sourcing
Act. [68 O.S.Supp.2003, § 1354.30(A)(7)]
(8)
"Mobile telecommunications
service"means the same as that term is defined in Section
124(5) of Public Law
106-252, the Mobile Telecommunications Sourcing
Act;
(9)
"Place of
primary use"means the street address representative of where
the customer's use of the telecommunications service primarily occurs, which
must be the residential street address or the primary business street address
of the customer. In the case of mobile telecommunications
services,"Place of primary use"must be within
the licensed service area of the home service provider;
(10)
"Post-paid calling
service"means the telecommunications service obtained by
making a payment on a call-by-call basis either through the use of a credit
card or payment mechanism such as a bank card, travel card, credit card, or
debit card, or by charge made to which a telephone number which is not
associated with the origination or termination of the telecommunications
service. A post-paid calling service includes a telecommunications service,
except a prepaid wireless calling service that would be a prepaid calling
service except it is not exclusively a telecommunications
service;
(11)
"Prepaid calling service"means the right to access
exclusively telecommunications services, which must be paid for in advance and
which enables the origination of calls using an access number or authorization
code, whether manually or electronically dialed, and that is sold in
predetermined units or dollars of which the number declines with use in a known
amount;
(12)
"Prepaid wireless calling services"means a
telecommunications wireless service that provides the right to utilize mobile
wireless service as well as other nontelecommunicaton services, including the
download of digital products delivered electronically, content and ancillary
services, which must be paid for in advance that is sold in predetermined units
or dollars of which the number declines with use in a known amount.[68
O.S. Supp 2007 1354.30(A)(12)]
(13)
"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; and
(14)
"Service
address"means:
(A)
The location of the telecommunications equipment to which a customer's
call is charged and from which the call originates or terminates, regardless of
where the call is billed or paid;
(B)
If the location in (A) of this
paragraph is not known,"service address"means
the origination point of the signal of the telecommunications services first
identified by either the seller's telecommunications system or in information
received by the seller from its service provider, where the system used to
transport such signals is not that of the seller; and,
(C)
If the locations in (A) and (B)
of this paragraph are not known,"service
address"means the location of the customer's place of primary
use.
(b) Services sold on a call-by-call basis.Except for those telecommunications services defined in (d) of this Section, sales of telecommunications which are sold on a "call-by-call" basis are sourced in accordance with the following:
(1)
When the call both originates and
terminates in the same jurisdiction, the call is sourced to that
jurisdiction.
(2)
The jurisdiction in which the service address is located when the call
either originates or terminates in that jurisdiction.
(c) Services sold on a basis other than on a call-by-call basis.For those telecommunications services sold on a basis other than on a call-by-call basis, and except for those services defined in (d) of this Section, the sale is sourced to the customers place of primary use.
(d) Other telecommunication services.The sale of the following services shall be sourced as in the following manner:
(1)
A sale of mobile telecommunications services other than air-to-ground
radiotelephone service and prepaid calling service, is sourced to the
customer's place of primary use as required by the provisions of Section
55001 of
Title 68 of the Oklahoma Statutes;
(2)
A sale of post-paid calling
service is sourced to the origination point of the telecommunications signal as
first identified by either:
(A)
The seller's telecommunications system, or
(B)
Information received by the
seller from its service provider, where the system used to transport such
signals is not that of the seller;
(3)
A sale of prepaid calling service
or a sale of a prepaid wireless calling service is sourced in accordance
with710:65-18-3.
Provided, in the case of a sale of a prepaid wireless calling service,
the provisions of paragraph (5) of710:65-18-3
shall apply; and
(4)
A sale of a private communication
service is sourced as follows:
(A)
Service for a separate charge related to a customer channel termination
point is sourced to each level of jurisdiction in which such customer channel
termination point is located,
(B)
Service where all customer
termination points are located entirely within one jurisdiction or levels of
jurisdiction is sourced in such jurisdiction in which the customer channel
termination points are located,
(C)
Service for segments of a channel
between two customer channel termination points located in different
jurisdictions and which segment of channel are separately charged is sourced
fifty (50) percent in each level of jurisdiction in which the customer channel
termination points are located, and
(D)
Service for segments of a channel
located in more than one jurisdiction or levels of jurisdiction and which
segments are not separately billed is sourced in each jurisdiction based on the
percentage determined by dividing the number of customer channel termination
points in such jurisdiction by the total number of customer channel termination
points. [68 O.S.Supp.2003, § 1354.30]
(e) Ancillary services. The sale of an ancillary service is sourced to the customer's place of primary use.
Added at 21 Ok Reg 2581, eff 6-25-04; Amended at 25 Ok Reg 2070, eff 7-1-08; Amended at 27 Ok Reg 129, eff 10-2-09 (emergency); Amended at 27 Ok Reg 2308, eff 7-11-10
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
