§ 186-e. Excise tax on telecommunication services. 1. Definitions. As\nused in this section, where not otherwise specifically defined and\nunless a different meaning is clearly required:\n (a) (1) "Gross receipt" means the amount received in or by reason of\nany sale, conditional or otherwise, of telecommunication services or in\nor by reason of the furnishing of telecommunication services. Gross\nreceipt from the sale of mobile telecommunications service provided by a\nhome service provider shall include "charges for mobile\ntelecommunications service" as described in paragraph one of subdivision\n(l) of section eleven hundred eleven of this chapter, regardless of\nwhere the mobile telecommunications service originates, terminates or\npasses through. Gross receipt is expressed in money, whether paid in\ncash, credit or property of any kind or nature, and shall be determined\nwithout any deduction therefrom on account of the cost of the service\nsold or the cost of materials, labor or services used or other costs,\ninterest or discount paid, or any other expenses whatsoever except that\nthere shall, however, be allowed a deduction for bad debts with respect\nto charges previously subjected to the tax hereunder when the debt has\nbecome worthless in accordance with generally accepted accounting\nprinciples consistently applied by the taxpayer. "Amount received" for\nthe purpose of the definition of gross receipt, as the term gross\nreceipt is used throughout this article, means the amount charged for\nthe provision of a telecommunication service.\n (2) (A) Any charge for a service or property billed by or for a mobile\ntelecommunications customer's home service provider shall be deemed to\nbe provided by such mobile telecommunications customer's home service\nprovider.\n (B) Charges for mobile telecommunications service that are provided or\ndeemed to be provided by a mobile telecommunications customer's home\nservice provider shall be sourced to the taxing jurisdiction where the\nmobile telecommunications customer's place of primary use is located,\nregardless of where the mobile telecommunications service originates,\nterminates or passes through.\n (b)(1) "Interexchange carrier" means any provider of telecommunication\nservices between two or more exchanges that qualifies as a common\ncarrier. Common carrier means any person engaged as a common carrier for\nhire in intrastate, interstate or foreign telecommunication services.\n (2) "Local carrier" means any provider of telecommunication services\nfor hire to the public, which is subject to the supervision of the\npublic service commission and is engaged in providing carrier access\nservice to a switched network. For the sole purpose of the application\nof the sale for resale exclusion under paragraph (b) of subdivision two\nof this section, a reference to an "interexchange carrier" or "local\ncarrier" shall include a cellular common carrier which is a\nfacilities-based cellular common carrier without regard to a\ndetermination of whether such carrier is providing local or\ninterexchange service as such.\n (c) "Person" means persons, corporations, companies, associations,\njoint-stock companies or associations, partnerships or limited liability\ncompanies, estates, assignee of rents, any person acting in a fiduciary\ncapacity, or any other entity, and persons, their assignees, lessees,\ntrustees or receivers, appointed by any court whatsoever, or by any\nother means, except the state, municipalities, political and civil\nsubdivisions of the state or municipality, public districts and\ncorporations and associations organized and operated exclusively for\nreligious, charitable or educational purposes, no part of the net\nearnings of which inures to the benefit of any private shareholder or\nindividual.\n (d) "Private telecommunication service" means a dedicated\ntelecommunication service that entitles the user or users to the\nexclusive or priority use of a communicatio
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