MEMORANDUM OPINION
JOHN G. HEYBURN, II, District Judge.
In this action, the parties dispute the applicability of a Kentucky statute, and its amendments, requiring mobile phone providers to collect monthly emergency 911 service fees from their customers on behalf of the Commonwealth. Specifically, the parties dispute whether TracFone Wireless, Inc. ("TracFone"), which provides prepaid wireless service primarily through retail stores like Wal-Mart, was required...
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