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| 8-B.__Prepaid calling arrangement.__"Prepaid calling arrangement" | | means the right to purchase exclusively telecommunications | | services, which must be paid for in advance, that enables the | | origination of calls using an access number or authorization code.__ | | The sale or recharge of the service is considered a sale within the | | State if the transfer for consideration takes place at the vendor's | | place of business in the State.__If the sale or recharge of a | | prepaid calling arrangement does not take place at the vendor's | | place of business, the sale or recharge is deemed to take place at | | the customer's shipping address, or if there is no item shipped, at | | the customer's billing address or the location associated with the | | customer's mobile telephone number.__The sale of the service is | | deemed to occur on the date of the transfer for consideration of | | the service. |
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| | | Sec. 8. 36 MRSA §1752, sub-§9-B, as amended by PL 1997, c. 557, Pt. D, | | §1 and affected by §4 and Pt. G, §1, is further amended to read: |
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| | | 9-B. Production. "Production" means an operation or | | integrated series of operations engaged in as a business or | | segment of a business that provides communications service or | | that transforms or converts personal property by physical, | | chemical or other means into a different form, composition or | | character from that in which it originally existed. |
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| | | "Production" includes manufacturing, processing, assembling and | | fabricating operations that meet the definitional requisites, | | including biological processes that are part of an integrated | | process of manufacturing organisms or microorganic materials | | through the application of biotechnology. |
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| | | "Production" does not include biological processes except as | | otherwise provided by this subsection, wood harvesting | | operations, the severance of sand, gravel, oil, gas or other | | natural resources produced or severed from the soil or water, or | | activities such as cooking or preparing drinks, meals, food or | | food products by a retailer for retail sale. The foregoing are | | examples of activities that are not included within the term | | "production." |
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| | | Sec. 9. 36 MRSA §1752, sub-§11, ¶B, as repealed and replaced by PL | | 1995, c. 281, §12 and affected by §42, is amended to read: |
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| | | B. "Retail sale" does not include: |
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