“Reseller” means any person who purchases communications services for use as a component part of the service provided by the reseller to the ultimate retail consumer who originates or terminates the taxable communications services.

Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12 (from Rev 1601.15); renumbered by #13002 (formerly Rev 1601.17); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)