Arizona Revised Statutes Title 42. Taxation § 42-5251. Definitions

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:

6. “Wireless services” means a commercial mobile service, as defined by 47 Code of Federal Regulations section 20.3, as amended.