“Retailers” means:

1. (a) All persons, whether natural, corporate or otherwise, who engage in the business of making sales of communications services at retail, such as, but not limited to:

   1. (1) Telephone services;
   2. (2) Telegraph services;
   3. (3) Mobile telecommunications services;
   4. (4) Paging services;
   5. (5) Facsimile transmission services;
   6. (6) Party line services;
   7. (7) Personal communications services;
   8. (8) Prepaid wireless telecommunications services; or
   9. (9) Voice over Internet protocol (VoIP) services;
2. (b) Hotels, motels, inns, bed and breakfast facilities, colleges, and other businesses who sell telecommunication services to guests, students, or other persons at retail; and
3. (c) For purposes of prepaid wireless telecommunications services, to have the same meaning as “seller”, defined below.

Source. #10213, eff 10-24-12 (from Rev 1601.17); ss by #13002 (formerly Rev 1601.19); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)