Tennessee Code Title 67. Taxes and Licenses § 67-6-905

(1) “Customer” means the person or entity that contracts with the seller of telecommunications services.  If the end user of telecommunications services is not the contracting party, then the end user of the telecommunications service is the customer of the telecommunications service, but this provision only applies for the purpose of sourcing sales of telecommunications services under this section.  “Customer” does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area;

(2) “Customer channel termination point” means the location where the customer either inputs or receives the communications;  and

(3) “End user” means the person who utilizes the telecommunications service.  In the case of an entity, “end user” means the individual who utilizes the service on behalf of the entity.

(1) Originates and terminates in that jurisdiction;  or

(2) Either originates or terminates and in which the service address is also located.

(1) A sale of mobile telecommunications services other than air-to-ground radiotelephone service is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act (4 U.S.C. §§ 116-126);

(2) A sale of post-paid calling service is sourced to the origination point of the telecommunications signal as first identified by either:

(3) A sale of a private communication service is sourced as follows:

(1) Section 67-6-903 when sold from a place of business within the physical limits of this state;  and

(2) Section 67-6-902(a)(2) when sold from out of state into this state;  provided, however, that, in the case of a sale of prepaid wireless calling service, the rule provided in § 67-6-902(a)(2)(E) includes as an option the location associated with the mobile telephone number.