(a) For purposes of this section, the following words shall have the following meanings, unless the context clearly requires otherwise:—

''Internet Protocol enabled service'' or ''IP enabled service'', service, capability, functionality, or application provided using Internet Protocol, or any successor protocol, that enables an end user to send or receive a communication in Internet Protocol format or any successor format, regardless of technology; provided, however, that no service included within the definition of ''Voice over Internet Protocol service'' shall be included within this definition.

''Voiceover internet protocol service'' or ''VoIP Service'', service that: (1) enables real time, 2–way voice communications that originate from or terminate to the user's location in internet protocol or any successor protocol; (2) uses a broadband connection from the user's location; and (3) permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.