Okla. Stat. tit. 68, § 68-1354.30

on call-by-call basis.

A. For the purpose of this section, the following definitions

apply:

1. "Air-to-ground radiotelephone service" means a radio

service, as that term is defined in 47 CFR 22.99, in which common

carriers are authorized to offer and provide radio

telecommunications service for hire to subscribers in aircraft;

2. "Call-by-call basis" means any method of charging for

telecommunications services where the price is measured by

individual calls;

3. "Communications channel" means a physical or virtual path of

communications over which signals are transmitted between or among

customer channel termination points;

4. "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, the end

user of the telecommunications service is the customer of the

telecommunications service. "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;

5. "Customer channel termination point" means the location

where the customer either inputs or receives the communications;

6. "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;

7. "Home service provider" means the same as that term is

defined in Section 124(5) of Public Law 106-252, the Mobile

Telecommunications Sourcing Act;

8. "Mobile telecommunications service" means the same as that

term is defined in Section 124(5) of Public Law 106-252, the Mobile

Telecommunications Sourcing Act;

9. "Place of primary use" means the street address

representative of where the customer's use of the telecommunications

service primarily occurs, which must be the residential street

address or the primary business street address of the customer. In

the case of mobile telecommunications services, "place of primary

Oklahoma Statutes - Title 68. Revenue and Taxation Page 463

use" must be within the licensed service area of the home service

provider;

10. "Post-paid calling service" means the telecommunications

service obtained by making a payment on a call-by-call basis either

through the use of a credit card or payment mechanism such as a bank

card, travel card, credit card, or debit card, or by charge made to

which a telephone number which is not associated with the

origination or termination of the telecommunications service. A

post-paid calling service includes a telecommunications service,

except a prepaid wireless calling service, that would be a prepaid

calling service except it is not exclusively a telecommunications

service;

11. "Prepaid calling service" means the right to access

exclusively telecommunications services, which must be paid for in

advance and which enables the origination of calls using an access

number or authorization code, whether manually or electronically

dialed, and that is sold in predetermined units or dollars of which

the number declines with use in a known amount;

12. “Prepaid wireless calling service” means a

telecommunications wireless service that provides the right to

utilize mobile wireless service as well as other

nontelecommunications services, including the download of digital

products delivered electronically, content and ancillary services,

which must be paid for in advance that is sold in predetermined

units or dollars of which the number declines with use in a known

amount;

13. "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,
units or dollars of which the number declines with use in a known

amount;

13. "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;

and

14. "Service address" means:

a. the location of the telecommunications equipment to

which a customer's call is charged and from which the

call originates or terminates, regardless of where the

call is billed or paid,

b. if the location in subparagraph a of this paragraph is

not known, “service address” means the origination

point of the signal of the telecommunications services

first identified by either the seller's

telecommunications system or in information received

by the seller from its service provider, where the

system used to transport such signals is not that of

the seller, and

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c. if the locations in subparagraphs a and b of this

paragraph are not known, “service address” means the

location of the customer's place of primary use.

B. Except for the defined telecommunications services in

subsection D of this section, the sale of telecommunications

services sold on a call-by-call basis shall be sourced to:

1. Each level of taxing jurisdiction where the call originates

and terminates in that jurisdiction; or

2. Each level of taxing jurisdiction where the call either

originates or terminates and in which the service address is also

located.

C. Except for the defined telecommunications services in

subsection D of this section, a sale of telecommunications services

sold on a basis other than a call-by-call basis, is sourced to the

customer's place of primary use.

D. The sale of the following telecommunications services shall

be sourced to each level of taxing jurisdiction as follows:

1. A sale of mobile telecommunications services other than air-

to-ground radiotelephone service and prepaid calling service, is

sourced to the customer's place of primary use as required by the

provisions of Section 55001 of this title;

2. A sale of post-paid calling service is sourced to the

origination point of the telecommunications signal as first

identified by either:

a. the seller's telecommunications system, or

b. information received by the seller from its service

provider, where the system used to transport such

signals is not that of the seller;

3. A sale of prepaid calling service or a sale of a prepaid

wireless calling service is sourced in accordance with Section

1354.27 of this title. Provided, in the case of a sale of a prepaid

wireless calling service, the provisions of paragraph 5 of

subsection A of Section 1354.27 of this title shall apply; and

4. A sale of a private communication service is sourced as

follows:

a. service for a separate charge related to a customer

channel termination point is sourced to each level of

jurisdiction in which such customer channel

termination point is located,

b. service where all customer termination points are

located entirely within one jurisdiction or levels of

jurisdiction is sourced in such jurisdiction in which

the customer channel termination points are located,

c. service for segments of a channel between two customer

channel termination points located in different

jurisdictions and which segment of channel are

separately charged is sourced fifty percent (50%) in

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each level of jurisdiction in which the customer

channel termination points are located, and

d. service for segments of a channel located in more than

one jurisdiction or levels of jurisdiction and which
n points located in different

jurisdictions and which segment of channel are

separately charged is sourced fifty percent (50%) in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 465

each level of jurisdiction in which the customer

channel termination points are located, and

d. service for segments of a channel located in more than

one jurisdiction or levels of jurisdiction and which

segments are not separately billed is sourced in each

jurisdiction based on the percentage determined by

dividing the number of customer channel termination

points in such jurisdiction by the total number of

customer channel termination points.