142.100 Definitions for KRS 142.100 to 142.135. As used in KRS 142.100 to 142.135: (1) 'Board' means the Kentucky 911 Services Board established in KRS 65.7623; (2) 'Department' means the Kentucky Department of Revenue; (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 purchas e 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.
Kentucky Legal Code