01-Retail (Default): You are a retailer if at least 50% of your taxable gross sales are retail sales.
02-Manufacturing Retail (Reserved for future use, currently inactive): You are a manufacturing retailer if more than 50% of your taxable gross sales are wholesale retail sales.
03-Manufacturing Wholesaler (Reserved for future use, currently inactive): You are a wholesaler if more than 50% of your taxable gross sales are wholesale manufacturing sales.
10-CLEC: Competitive local exchange carrier (CLEC): An entity authorized, by the state regulatory authority (State commission), to provide local exchange telephone service within the Study Areas of one or more incumbent local exchange carriers in that state
11-IXC: A telephone company that is allowed to provide long-distance telephone service between LATAs or across state lines.
12-CMRS/Wireless: A real-time, two-way switched voice service that is interconnected with the public switched network using an in-network switching facility that enables the provider to reuse frequencies and accomplish seamless handoff of subscriber calls.
13-ILEC: ILECs are entities that hold a certificate of convenience and necessity (CCN) as of September 01, 1975.
14-Prepaid Wireless: Prepaid wireless telecommunication service means a mobile telecommunications service that allows a person to access 9-1-1 emergency communication services and is paid for entirely in advance.
15-VoIP: A provider of Voice over Internet Protocol (VoIP) is a provider of a technology for communicating using "Internet protocol" instead of traditional analog systems. Some VoIP services need only a regular phone connection, while others allow you to make telephone calls using an Internet connection instead.
16-TV Provider: A provider of commercial and noncommercial broadcast UHF and VHF television stations.
17-Non-Regulated Reseller: The standard deregulated seller, an entity that sells energy supply (commodity) supply to retail end-users. This entity is sometimes referred to as ESCOs (in NY market), or REPs (in TX market).
18-Energy Trading: An entity that trades energy in the wholesale market, typically to fill the needs of large operators such as power plants, and large utility systems, and other industrial facilities. Sales are typically for resale, with the exception that this entity can sometimes sell to large end users, but in that context using 17 is more appropriate for the transaction.
19-Traditional Regulated Utility: An entity that operates a traditional vertically integrated utility system. All generation, distribution, and sales to the final customer are performed by the same entity. This business model was prevalent in all markets prior to deregulation, and continues to be the default model for residential and small commercial service in a number of markets.
20-Regulated Distributor in Deregulated Market: An entity that operates a distribution system for energy, for the delivery of energy, but where the commodity is sold by a separate deregulated entity. In deregulated markets, this entity provides only the distribution service to the final customer.
01-Residential: Service/Product provided to an individual for personal use.
In regulated Telecom and Energy, Residential also means service provided to a customer under a residential tariff classification, or, for Energy, service provided to customers at a residential facility (Nursing homes, College Dorms, and other residential institutions usually qualify for "residential" tax treatment for Energy, even if the purchaser is technically a corporate entity).
Profiles: Sales (Energy), Telecommunications
02-Business/Commercial (Default): Service/Product provided to a business for professional or institutional purposes.
In regulated Telecom and Energy, Commercial also means service provided to a customer under a commercial tariff classification, or, for Energy, service provided to customers of a non-residential facility.
Profiles: Sales, Telecommunications
03-Industrial: A customer who is engaged in the manufacture or production of goods.
Profiles: Sales (Energy), Telecommunications
04-Senior Citizen: Individuals 65 Years of Age and Older that may claim exemptions.
Profiles: Sales (Energy), Telecommunications
05-Tribal Government: Tribal entities are recognized as governments under Federal law. Numerous statutes establish the treatment of tribes for Federal tax purposes and the criteria for identifying state and local governments.
Profiles: Sales (Energy), Telecommunications
06-Federal Government: Federal governments are established and recognized by the U.S. Constitution and state constitutions.
Profiles: Sales (Energy), Telecommunications
07-State Government: State government includes the 50 states, Puerto Rico, the Virgin Islands and interstate instrumentalities. It does not include the District of Columbia, Guam, American Samoa or the Commonwealth of the Northern Mariana Islands.
Profiles: Sales (Energy), Telecommunications
08-Local Government: Local governments are generally political subdivisions of states and differ from state and federal governments in that their authority is not based directly on a constitution.
Profiles: Sales (Energy), Telecommunications
10-Lifeline: Lifeline subscribers qualify for a discount on qualifying monthly telephone service, broadband Internet service, or bundled voice-broadband packages purchased from participating wireline or wireless providers.
Profiles: Telecommunications
11-Manufacturing: The production by machinery of a new article of tangible personal property or item or property.
Profiles: Sales (Energy)
12-Retail: A retail customer means any person purchasing, leasing or acquiring a vehicle, product, service or financing not for resale.
Profiles: Sales, Telecommunications
13-Tribal Member: A person who is enrolled with the tribe upon whose territory an activity is taking place.
Profiles: Sales (Energy), Telecommunications
14-Agriculture: The production, harvest, exhibition, marketing, transportation, processing or manufacture of agricultural products by a consumer who cultivates, plants, propagates or nurtures the agricultural products.
Profiles: Sales (Energy)
