In this article, unless the context otherwise requires:
1. "Customer" means a person or entity in whose name telephone or telecommunication services are rendered, as evidenced by a signature on an application or contract for service or by receipt or payment of bills regularly issued in the person's or entity's name.
2. "Emergency telecommunication services" means telecommunication services or systems that use number 911 or a similarly designated telephone number for emergency calls.
3. "Exchange access services" means telephone or telecommunication exchange access lines or channels that provide local access from the premises of a customer to the local telecommunications network to effect the transfer of information.
4. "Prepaid wireless telecommunications service" means wireless services that allow a caller to dial 911 to access the 911 system under a service that is paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
5. "Provider" means any of the following:
(a) A public service corporation that offers telephone or telecommunications services pursuant to title 40 and that provides exchange access services.
(b) A supplier of wireless services.
(c) A supplier of any combination of wire and wireless services.
6. "Wireless services" means a commercial mobile service, as defined by 47 Code of Federal Regulations section 20.3, as amended.
Notes of Decisions
Virgin Mobile USA, LP v. Arizona Dep't of Revenue, 282 P.3d 1281 (Ariz. Ct. App. 2012).
· cites it 15× “1 ¶ 9 According to Taxpayer, the distinction between “provider” and “wireless provider” in § 42-5251 is important when reading § 42-5252(A), which begins: “A tax is levied on every provider in an amount as fol-lows____” Taxpayer argues that the legislature’s use of the term…”
— Ariz. Rev. Stat. § 42-5251(1) — 1 case
Virgin Mobile USA, LP v. Arizona Dep't of Revenue, 282 P.3d 1281 (Ariz. Ct. App. 2012).
“1 ¶ 9 According to Taxpayer, the distinction between “provider” and “wireless provider” in § 42-5251 is important when reading § 42-5252(A), which begins: “A tax is levied on every provider in an amount as fol-lows____” Taxpayer argues that the legislature’s use of the term…”
— Ariz. Rev. Stat. § 42-5251(2) — 1 case
— Ariz. Rev. Stat. § 42-5251(3) — 1 case
— Ariz. Rev. Stat. § 42-5251(4) — 1 case
Virgin Mobile USA, LP v. Arizona Dep't of Revenue, 282 P.3d 1281 (Ariz. Ct. App. 2012).
“1 ¶ 9 According to Taxpayer, the distinction between “provider” and “wireless provider” in § 42-5251 is important when reading § 42-5252(A), which begins: “A tax is levied on every provider in an amount as fol-lows____” Taxpayer argues that the legislature’s use of the term…”
— Ariz. Rev. Stat. § 42-5251(5) — 1 case
Virgin Mobile USA, LP v. Arizona Dep't of Revenue, 282 P.3d 1281 (Ariz. Ct. App. 2012).
“1 ¶ 9 According to Taxpayer, the distinction between “provider” and “wireless provider” in § 42-5251 is important when reading § 42-5252(A), which begins: “A tax is levied on every provider in an amount as fol-lows____” Taxpayer argues that the legislature’s use of the term…”
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