The following definitions apply to terms used in this subchapter:

(1) "Internet revenue" is revenue generated from the activity of providing internet access and on-line services by an internet service provider. On-line services do not include any use of any such capability for the management, control, or operation of a telecommunications system, or the management of a telecommunications service.

(2) "Related services" for telecommunications excise tax purposes, means the offering of a capability for generating, acquiring, storing, transforming, processing, retrieving, utilizing or making available information via telecommunications through, but not limited to, operator and information services, directory assistance, call waiting, call forwarding, caller ID, call rejection, last call return, priority call, speed calling, three-way calling, voice messaging, continuous redial, and line blocking.

(3) "Sales price" is defined in 15-53-129 , MCA, and sales price shall include federal subscriber line charges and other federally authorized charges and fees collected but not remitted to a federal governmental entity by the telecommunications carrier and to retail telecommunications installation and activation charges made after June 30, 2001.

(4) "Telecommunications" for telecommunications excise tax purposes, means the transmission, between or among points specified by the user, of information of the user's choosing, without change in the form or content of the information as sent and received.

(5) "Two-way transmission" for telecommunications excise tax purposes, means all forms of telecommunications except those forms of telecommunications that are only capable of one-way transmission and are not related services as defined in (2) .