Any A taxpayer dissatisfied with the decision of the State Tax Assessor assessor, upon a written request for refund filed under this section, may request reconsideration and appeal therefrom from the reconsideration to the Superior Court in the same manner and under the same conditions as in the case of assessments made under chapters chapter 7 and 211 to 225. The decision of the State Tax Assessor assessor upon such a written request for refund shall become becomes final as to law and fact in the same manner and under the same conditions as in the case of assessments made under chapters chapter 7 and 211 to 225.

Sec. 29. 36 MRSA §2551, sub-§6, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, is amended to read:

6. Mobile telecommunications services. "Mobile telecommunications services" means commercial mobile radio service as defined in 47 Code of Federal Regulations, Section 20.3 as in effect on July June 1, 1999. For purposes of sourcing, "mobile telecommunications services" does not include air-ground radiotelephone service as defined in 47 Code of Federal Regulations, Section 22.99 as in effect on June 1, 1999.

Sec. 30. 36 MRSA §2551, sub-§7-A is enacted to read:

7-A.__Nonprofit.__"Nonprofit" refers to an organization that has been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c) of the Code.

Sec. 31. 36 MRSA §2553, sub-§§3 and 4, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, are amended to read:

3. Making sales after revocation. A person whose service provider tax registration certificate has been revoked by the assessor pursuant to this section and who continues to make retail sales in this State of one or more of the services identified in section 2552 commits a Class D crime. Violation of this subsection is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

4. Failure to register. A person who is required by this section to register as a service provider with the assessor and who makes retail sales in this State of one or more of the services identified in section 2552 without being so registered commits a Class E crime. Violation of this subsection is a strict