Sec. 1. 36 MRSA §1752, sub-§7-D is enacted to read:

7-D.__Prepaid calling arrangement.__"Prepaid calling arrangement" means the purchase exclusively of telecommunications services that must be paid for in advance and that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed.__The sale of these services or of additional services is deemed 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 of a prepaid telephone calling arrangement or of additional services does not take place at the vendor's place of business, the sale must be conclusively determined 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 these services is deemed to occur on the date of transfer for consideration of these services.

Sec. 2. 36 MRSA §1752, sub-§17-A, ¶G, as amended by PL 1993, c. 701, §4, is further amended to read:

G. Rental of video tapes and video equipment; and

Sec. 3. 36 MRSA §1752, sub-§17-A, ¶H, as amended by PL 1995, c. 281, §14 and affected by §42, is further amended to read:

H. Rental or lease of an automobile.; and

Sec. 4. 36 MRSA §1752, sub-§17-A, ¶I is enacted to read:

I.__Prepaid calling arrangement.

Sec. 5. 36 MRSA §1752, sub-§18-A, as amended by PL 1997, c. 668, §22, is further amended to read:

18-A. Telephone or telegraph service. "Telephone or telegraph service" means all telecommunications or telegraph service, including installation or use of telecommunication 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 service" does not include access services provided by a local exchange carrier to an interstate or intrastate interexchange carrier. "Telephone or telegraph service" does not include