10.__Repeal.__This section is repealed July 1, 2001.

Sec. 4. 36 MRSA §458, as enacted by PL 1987, c. 507, §1, is amended to read:

§458. Continuation of exemption

Telecommunications personal property subject to taxation under this chapter shall continue continues to be exempt from ordinary local property taxation as formerly provided under section 2696. It is the intent of the Legislature that this section not be considered a new property tax exemption requiring state reimbursement under the Constitution of Maine, Article IV, Part Third, Section 23. This section is repealed July 1, 2000.

Sec. 5. 36 MRSA §1752, sub-§1-H is enacted to read:

1-H.__Communications service.__"Communications service" means:

A.__The provision of 2-way interactive communications through the use of telecommunications equipment; or

B.__The installation, maintenance or repair of telecommunications equipment.

Sec. 6. 36 MRSA §1752, sub-§2-A, as enacted by PL 1977, c. 455, §5, is amended to read:

2-A. Directly. "Directly," when used in relation to production of tangible personal property or the communications service, refers to those activities or operations which that constitute an integral and essential part of production, as contrasted with and distinguished from those activities or operations which that are simply incidental, convenient or remote to production.

Sec. 7. 36 MRSA §1752, sub-§§7-D and 8-B are enacted to read:

7-D.__Network elements.__"Network elements" means a facility or equipment used in the provision of a telecommunications service and__includes features, functions and capabilities that are provided by means of that facility or equipment including subscriber numbers, databases, signaling systems and information sufficient for billing and collection or used in the transmission, routing or other provision of a telecommunications service.