Effective July 1, 2006 to the extent required by Section 92.083,
RSMo., as used in this Article: (a) the term "gross receipts" shall be construed to mean all receipts from the retail sale of
the telecommunications service taxable under Section 144.030, RSMo.,
and from any retail customer now or hereafter exempt from State sales
tax; and (b) the terms "telephone service", "telecommunications
service," "telecommunications", "local exchange service", "local exchange
telephone transmission service", "exchange telephone service", and similar terms shall be construed to mean telecommunications
service as defined in Section 92.077, RSMo., which as of the date
of adoption hereof provides that "telecommunications service" has
the same meaning as such term is defined in Section 144.010, RSMo.,
which in turn as of the date of adoption hereof provides that "telecommunications
service" means the transmission of information by wire, radio, optical
cable, coaxial cable, electronic impulses, or other similar means,
further provides that as used in this definition, "information" means knowledge or intelligence represented by any form of writing,
signs, signals, pictures, sounds or any other symbols, and further
provides that "telecommunications service" does not include the following
if such services are separately stated on the customer's bill or on
records of the seller maintained in the ordinary course of business:
a. Access to the Internet, access to interactive computer services or
electronic publishing services except the amount paid for the telecommunications
service used to provide such access;
b. Answering services and one-way paging services;
c. Private mobile radio services which are not two-way commercial mobile
radio services such as wireless telephone, personal communications
services or enhanced specialized mobile radio services as defined
pursuant to Federal Law; or
d. Cable or satellite television or music services.