"Internet Protocol enabled service" or "IP enabled service", service, capability, functionality, or application provided using Internet Protocol, or any successor protocol, that enables an end user to send or receive a communication in Internet Protocol format or any successor format, regardless of technology; provided, however, that no service included within the definition of "Voice over Internet Protocol service" shall be included within this definition.
"Voiceover internet protocol service" or "VoIP Service", service that: (1) enables real time, 2-way voice communications that originate from or terminate to the user's location in internet protocol or any successor protocol; (2) uses a broadband connection from the user's location; and (3) permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.
Mass. Gen. Laws ch. 25C, § 6A