| | | and remit the tax based on the provisions of section 1817, | | subsection 2. |
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| | | 6.__Generally.__This section does not limit a person's | | obligation to pay sales or use tax to a state in which a digital | | good, computer software or taxable service is concurrently | | available for use.__This section does not limit a person's | | ability to claim a credit pursuant to section 1862 for sales or | | use tax legally due and paid in another taxing jurisdiction.__The | | provisions of this section do not apply to computer software | | received in person by a business purchaser at a business location | | of the seller.__As used in this section, "computer software" | | includes, without limitation, computer software delivered | | electronically, by load and leave or in tangible form. |
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| | | Sec. 47. 36 MRSA §2015, as enacted by PL 1993, c. 701, §8 and | | affected by §10, is repealed. |
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| | | Sec. 48. 36 MRSA §2551, sub-§§1-C to 1-G are enacted to read: |
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| | | 1-C. Ancillary services. "Ancillary services" means services | | that are associated with or incidental to the provision of | | telecommunications services, including, but not limited to, | | conference bridging service, detailed telecommunications billing | | service, directory assistance, vertical service and voice mail | | services. |
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| | | 1-D. Call-by-call basis. "Call-by-call basis" means any method | | of charging for telecommunications services by which the price is | | measured by individual calls. |
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| | | 1-E. Conference bridging service. "Conference bridging | | service" means an ancillary service that links 2 or more | | participants of an audio or video conference call and may include | | the provision of a telephone number. "Conference bridging | | service" does not include the telecommunications services used to | | reach the conference bridge. |
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| | | 1-F. Detailed telecommunications billing service. "Detailed | | telecommunications billing service" means an ancillary service of | | separately stating information pertaining to individual calls on | | a customer's billing statement. |
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| | | 1-G. Directory assistance. "Directory assistance" means an | | ancillary service of providing either telephone number | | information or address information or both. |
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| | | Sec. 49. 36 MRSA §2551, sub-§§5-A, 5-B and 6-A are enacted to read: |
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