Subdivision 1. Scope. For the purposes of sections 403.16 to 403.164, the terms defined in this section have the meanings given them.
Subd. 2. Consumer. "Consumer" means a person who purchases prepaid wireless telecommunications service in a retail transaction.
Subd. 3. Department. "Department" means the Department of Revenue.
Subd. 4. Prepaid wireless E911 fee. "Prepaid wireless E911 fee" means the fee that is required to be collected by a seller from a consumer as established in section 403.161, subdivision 1, paragraph (a).
Subd. 5. Prepaid wireless telecommunications access Minnesota fee. "Prepaid wireless telecommunications access Minnesota fee" means the fee that is required to be collected by a seller from a consumer as established in section 403.161, subdivision 1, paragraph (b).
Subd. 6. Provider. "Provider" means a person that provides prepaid wireless telecommunications service under a license issued by the Federal Communications Commission.
Subd. 7. Retail transaction. "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
Subd. 8. Seller. "Seller" means a person who sells prepaid wireless telecommunications service to another person.
History: 2013 c 143 art 13 s 17