As used in KRS § 142.100 to KRS § 142.135:
(1) “Board” means the Kentucky 911 Services Board established in KRS § 65.7623; (2) “Department” means the Kentucky Department of Revenue;

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(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.