Central office equipment and transmission equipment primarily
used in the furnishing of telecommunications services on a commercial basis are
exempt when used by certain providers enumerated in Iowa Code section
423.3(47A)
"a."
(1)
Definitions. The following definitions are applicable to this
rule:
"Central office equipment" means the same as
defined in Iowa Code section
423.3(47A)
"b"(1).
"Transmission equipment" means the same as
defined in Iowa Code section
423.3(47A)
"b"(4).
(2)
Central office equipment or
transmission equipment. The following are central office equipment or
transmission equipment:
a. Stored program
control digital switches and their associated equipment used to switch or route
communication signals with a system from the origination point to the
appropriate destination.
b.
Peripheral equipment used to support the transmission of communications over
the network, such as emergency power equipment, lightning arrestors, fault
alarm equipment, multiplex equipment, digital cross connects, terminating
equipment, fiber optic electronics, communication hardware equipment, and test
equipment.
c. Circuit equipment
that utilizes the message path to carry signaling information or that utilizes
separate channels between switching offices to transmit signaling information
independent of the subscribers' communication paths or transmission
channels.
d. Radio equipment,
including radio-transmitters and receivers utilized to transmit communication
signals through the air from one location to another. Radio equipment also
includes repeaters, which are located every 20 to 30 miles; at these points,
radio signals are received, amplified and retransmitted.
(3)
Not central office equipment or
transmission equipment. The following are not central office equipment
or transmission equipment:
a.
Telecommunications towers. These towers are structures and, as such, constitute
real property. Real property is outside the scope of "equipment."
b. Equipment shelters or enclosures erected
on concrete or other foundations. These shelters or enclosures are structures
and, as such, constitute real property. Real property is outside the scope of
"equipment."
c. Fencing erected
around the telecommunications towers and equipment shelters or
enclosures.
This rule is intended to implement Iowa Code section
423.3(47A).
