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| Sec. 15. 36 MRSA §1752, sub-§9-D is enacted to read: |
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| | | 9-D.__Resident.__"Resident" means an individual. |
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| | | Sec. 16. 36 MRSA §1752, sub-§18-A, as amended by PL 1997, c. 668, §22, | | is repealed. |
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| | | Sec. 17. 36 MRSA §1752, sub-§18-B, as amended by PL 1997, c. 668, §23, | | is repealed. |
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| | | Sec. 18. 36 MRSA §1752, sub-§18-C is enacted to read: |
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| | | 18-C.__Telephone or telegraph service.__"Telephone or | | telegraph service" means all telecommunications or telegraph | | service, including installation of telecommunications or | | telegraphic equipment, but not including telecommunications or | | telegraph service originating__or terminating outside this State.__ | | "Telecommunications or telegraphic equipment" means any 2-way | | interactive communications device, system or process for | | transmitting or receiving signals and capable of exchanging | | audio, database or textual information.__"Telecommunications or | | telegraphic equipment" does not include computers, except those | | components of a computer used primarily and directly as a 2-way | | interactive communications device capable of exchanging audio, | | database or textual information.__"Telecommunications service" | | does not include the sale of access services.__"Telephone or | | telegraph service" does not include directory advertising | | service.__This subsection applies to leases entered into on or | | after October 1, 1996. |
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| | | Sec. 19. 36 MRSA §1760, sub-§61, as enacted by PL 1987, c. 769, Pt. A, | | §154, is amended to read: |
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| | | 61. Construction contracts with exempt organizations. Sales | | of tangible personal property, to a construction contractor, | which | | permanent part of, real property for sale to any organization or | | government agency provided exemption under this section, except | as otherwise provided. In order to qualify for this exemption, | the contractor must have entered into a construction contract | with the exempt organization prior to the purchase of the | tangible personal property. |
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| | | Sec. 20. 36 MRSA §1760, sub-§80 is enacted to read: |
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| | | 80.__Sales of property delivered outside this State.__Sales of | | tangible personal property when the seller delivers the property | | to a location outside this State or to the United States Postal | | Service, a common carrier or a contract carrier hired by |
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