Private communication service definition

Private communication service means a telecommunication 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 such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

Private communication service means telecommunications services that entitle 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 such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

Private communication service means a 666 telecommunications service that entitles the customer to exclusive 667 or priority use of a communications channel or group of channels 668 between or among termination points, regardless of the manner in 669 which such channel or channels are connected, and includes

Examples of Private communication service in a sentence

• Private communication service in- cludes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment.

• Private communication service includes liable for the tax and cannot request a credit or accessory-type services provided in connection refund.tive method taxpayers, the report must be filedwith a Centrex, PBX, or other similar system forPre-paid cellular telephones.

• Private communication service includes liable for the tax and cannot request a credit orAlternative method taxpayers.

• Private communication service" means telecommunications services that entitle 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 such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

• Private communication service in- cludes accessory-type services provided in connection with a Centrex, PBX, or other similarthe local telephone service.

More Definitions of Private communication service

Private communication service means a telecommunication

Private communication service means

Private communication service means a telecommunication service that entitles the

Private communication service means telecommunications services that entitle

Private communication service means a telecommunications service that entitles a 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 any other

Private communication service means a telecommunication 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 channels are connected, and includes switching capability, extension lines, stations, and any other associated services provided in connection with the use of such channels.Service address means the location of the telecommunications equipment from which the call originates or terminates and to which the call is charged. Place of primary use means the street address where the customer’s use of the service primarily occurs, which is either the residential address or primary business address of the customer.The 2005 amendments made no changes to the definition or taxation of private communication services. Charges for private communication services that are sourced to Tennessee are subject to sales tax in Tennessee based on the location of customer channel termination points. A communications channel is a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. A customer channel termination point is the location where the customer either inputs or receives the communications. Private communications services are taxed at the rates discussed below: ▪ Charges for services where all of the customer channel termination points are located in Tennessee are intrastate and subject to tax at the state rate of 7% and the 2.5% local rate regardless of the local tax rate levied by the local jurisdiction.▪ Separately itemized service charges for a communications channel between two customer channel termination points of which one is located outside Tennessee are interstate or international services. Fifty percent of the separately itemized charges for the communications channel are subject to sales tax in Tennessee at the state rate of 7.5% and are exempt from local tax, assuming such services are sold to businesses.▪ Service charges for communications channels with customer channel termination points in multiple states and the service charges are not separately itemized are interstate or international services. The non- itemized charge shall be prorated based on the number of customer channel termination points in Tennessee and the prorated charge is subject to sales tax in Tennessee at the state rate of 7.5% and is exempt from local tax, assuming such services are sold to businesses.Ex...

Private communication service means a telecommunications service: