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42.31.501    DEFINITIONS

The following definitions apply to terms used in this subchapter:

(1) "Internet revenue" is revenue generated from the activity of providing internet access and on-line services by an internet service provider. On-line services do not include any use of any such capability for the management, control, or operation of a telecommunications system, or the management of a telecommunications service.

(2) "Lifted" means that the internet moratorium either expires under the terms of federal law or the 113th Congress of the United States adjourns without reauthorizing the internet moratorium, whichever event occurs later. Through this rule, the department is clarifying what will occur if the 113th Congress adjourns without reauthorizing the internet moratorium before the moratorium expires under the terms of federal law. The rule makes clear that the department will delay the impact of the 1999 Montana law taxing internet revenues as long as possible, that the unnecessary burden of the tax being collected and then refunded will be avoided, and that the operation of the law in this case is clear and certain.

(3) "Related services" for telecommunications excise tax purposes, means the offering of a capability for generating, acquiring, storing, transforming, processing, retrieving, utilizing or making available information via telecommunications through, but not limited to, operator and information services, directory assistance, call waiting, call forwarding, caller ID, call rejection, last call return, priority call, speed calling, three-way calling, voice messaging, continuous redial, and line blocking.

(4) "Sales price" is defined in 15-53-129, MCA, and sales price shall include federal subscriber line charges and other federally authorized charges and fees collected but not remitted to a federal governmental entity by the telecommunications carrier and to retail telecommunications installation and activation charges made after June 30, 2001.

(5) "Telecommunications" for telecommunications excise tax purposes, means the transmission, between or among points specified by the user, of information of the user's choosing, without change in the form or content of the information as sent and received.

(6) "Two-way transmission" for telecommunications excise tax purposes, means all forms of telecommunications except those forms of telecommunications that are only capable of one-way transmission and are not related services as defined in (3).

History: 15-53-155, MCA; IMP, 15-53-129, MCA; NEW, 1991 MAR p. 131, Eff. 2/1/91; AMD, 1991 MAR p. 2220, Eff. 11/15/91; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2002 MAR p. 956, Eff. 3/29/02; AMD, 2003 MAR p. 25, Eff. 1/17/03; AMD, 2008 MAR p. 642, Eff. 4/11/08.

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