Terms Used In Montana Code > Title 15 > Chapter 53 - Retail Telecommunications Excise Tax

• Call-by-call basis: means any method of charging for telecommunications services that measures the price by individual calls. See Montana Code 15-53-129
• Charges for mobile telecommunications services: means any charge for, or associated with, the provision of commercial mobile radio service, as defined in 47 C. See Montana Code 15-53-129
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Fraud: Intentional deception resulting in injury to another.
• Home service provider: means the facilities-based carrier or reseller that the customer contracts with for the provision of mobile telecommunications services. See Montana Code 15-53-129
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Mobile telecommunications services: means commercial mobile radio service, as defined in 47 C. See Montana Code 15-53-129
• Place of primary use: means the street address for the premises where the customer's use of telecommunications services primarily occurs, which must be the residential street address or the primary business street address of the customer. See Montana Code 15-53-129
• Postpaid calling basis: means that telecommunications services are obtained by making a payment on a call-by-call basis, either through the use of a card or payment mechanism, such as a bank card, travel card, credit card, or debit card, or by a charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. See Montana Code 15-53-129
• Private communications service: means a telecommunications 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 channel or channels are connected, and includes switching capacity, extension lines, stations, and other associated services that are provided in connection with the use of the channel or channels. See Montana Code 15-53-129
• purchaser: means , except as provided in subsection (3)(b), a person who acquires for consideration retail telecommunications services for use or consumption and not for resale. See Montana Code 15-53-129
• Reseller: means a provider who purchases mobile telecommunications services from another telecommunications services provider and then resells, uses as a component part of, or integrates the purchased services into a mobile telecommunications service. See Montana Code 15-53-129
• Retail telecommunications: means , except as provided in subsection (10)(b), the two-way transmission of voice, image, data, or other information over wire, cable, fiber optics, microwave, radio, satellite, or similar facilities that originates or terminates in this state and is charged to a customer with a Montana service address. See Montana Code 15-53-129
• Sales price: means the consideration paid for the distribution, supply, furnishing, sale, transmission, or delivery of retail telecommunications services to the end-user customer. See Montana Code 15-53-129
• Service address: means , except as provided in subsection (12)(b):

  (i)the location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of the location to which the bill for the call is sent or the location from which the payment of the bill is received;

  (ii)if the location in subsection (12)(a)(i) is not known, the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or, if the system used to transport the signal is not that of the seller, in information received by the seller from its service provider; or

  (iii)if the location in subsection (12)(a)(i) or (12)(a)(ii) is not known, the location of the customer's place of primary use. See Montana Code 15-53-129

• Serving carrier: means a facilities-based carrier providing mobile telecommunications services to a customer outside a home service provider's or reseller's licensed service area. See Montana Code 15-53-129
• Telecommunications services provider: means a person providing retail telecommunications services. See Montana Code 15-53-129