# KRS § 142.100: 142.100 Definitions for KRS 142.100 to 142.135

> Kentucky · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.100

## Section

- **Citation:** KRS § 142.100
- **Heading:** 142.100 Definitions for KRS 142.100 to 142.135
- **Jurisdiction:** Kentucky
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KY Code / Title XI / Chapter 142 / Section 142.100

## Text

142.100 Definitions for KRS 142.100 to 142.135.

As used in 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.

## Nearby sections

- [KRS § 142.010 142.010 State taxes on legal processes and instruments -- Distribution of amount collected](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.010.md)
- [KRS § 142.015 142.015 Commission of county clerk for collecting taxes](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.015.md)
- [KRS § 142.050 142.050 Real estate transfer tax -- Collection on recording -- Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.050.md)
- [KRS § 142.060 142.060 Charitable institutions include organizations owning properties listed in National Register](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.060.md)
- [KRS § 142.100 142.100 Definitions for KRS 142.100 to 142.135](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.100.md)
- [KRS § 142.105 142.105 Collection and remittance of CMRS prepaid service charges](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.105.md)
- [KRS § 142.110 142.110 Registration by retailer with the department](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.110.md)
- [KRS § 142.115 142.115 Monthly return and payment of CMRS prepaid service charges -- Retention of processing fee](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.115.md)
- [KRS § 142.120 142.120 Examination and audit of returns -- Assessment for additional amount due and arrearages -- Protest and appeal rights](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.120.md)
- [KRS § 142.125 142.125 Recordkeeping](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.125.md)
- [KRS § 142.130 142.130 Administration of KRS 142.100 to 142.135 by department -- Interest and penalties -- Board to cooperate with department -- Refunds or credits](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.130.md)
- [KRS § 142.135 142.135 Monthly transmittal of funds to board -- Retention of collection and administration fee -- Monthly report of receipts -- Restricted use of funds](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.135.md)
- [KRS § 142.301 142.301 Definitions for KRS 142.301 to 142.363](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.301.md)
- [KRS § 142.303 142.303 Tax on gross revenues of providers for hospital services -- Exception](https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.303.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KY_TXI_C142_S142.100. Check the current official text before relying on it. Not legal advice.