LD 2073
pg. 42
Page 41 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 43 of 63
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LR 3203
Item 1

 
5-A. International telecommunications service. "International
telecommunications service" means a telecommunications service that
originates or terminates in the United States and terminates or
originates outside the United States, respectively. For purposes of
this subsection, the United States includes the District of
Columbia and a territory or possession of the United States.

 
5-B. Interstate telecommunications service. "Interstate
telecommunications service" means a telecommunications service
that originates in one state, territory or possession of the
United States and terminates in a different state, territory or
possession of the United States. For purposes of this subsection,
"United States state" includes the District of Columbia.

 
6-A. Mobile wireless service. "Mobile wireless service" means
a telecommunications service that is transmitted, conveyed or
routed, regardless of the technology used, in which the
origination point or termination point or both of the
transmission, conveyance or routing is not fixed. "Mobile
wireless service" includes, but is not limited to,
telecommunications services provided by a commercial mobile radio
service provider.

 
Sec. 50. 36 MRSA §2551, sub-§8, as enacted by PL 2003, c. 673, Pt. V,
§25 and affected by §29, is amended to read:

 
8. Place of primary use. "Place of primary use" means the
street address representative of where a customer's use of mobile
telecommunications services primarily occurs, which. The place of
primary use must be either the residential street address or the
primary business street address of the customer and, in the case
of mobile telecommunications services, it must also be located
within the licensed service area of the home service provider.
For purposes of determining the place of primary use, "customer"
means the person or entity that contracts with the home service
provider for mobile telecommunications services or, if the end
user of such person that uses the telecommunications services is
not the contracting party, the person that is the end user of
such uses the services. The term "customer" does not include a
reseller of mobile telecommunications services or a serving
facilities-based carrier under an agreement providing mobile
telecommunications services to serve the a customer outside the a
home service provider's licensed service area.

 
Sec. 51. 36 MRSA §2551, sub-§8-A is enacted to read:

 
8-A. Post-paid calling service. "Post-paid calling service"
means a telecommunications service obtained by making payment on


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