Kentucky Revised Statutes Title XI. Revenue and Taxation § 142.100.Definitions for 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 purchase 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.