| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §1752, sub-§7-D is enacted to read: |
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| | 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. |
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| | Sec. 2. 36 MRSA §1752, sub-§17-A, ¶G, as amended by PL 1993, c. 701, | §4, is further amended to read: |
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| G. Rental of video tapes and video equipment; and |
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| | 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: |
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| H. Rental or lease of an automobile.; and |
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| | Sec. 4. 36 MRSA §1752, sub-§17-A, ¶I is enacted to read: |
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| I.__Prepaid calling arrangement. |
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| | Sec. 5. 36 MRSA §1752, sub-§18-A, as amended by PL 1997, c. 668, §22, | is further amended to read: |
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| | 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 |
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