C. "Sale price" does not include:

(1) Discounts allowed and taken on sales;

(2) Allowances in cash or by credit made upon the return of services pursuant to warranty;

(3) The price of services rejected by customers when the full sale price is refunded either in cash or by credit; or

(4) The amount of any tax imposed by the United States or the State on or with respect to the sale of a service, whether imposed upon the seller or the consumer.

16-A. Service address. "Service address" means:

A. The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid;

B. If the location described in paragraph A is not known, the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or in information received by the seller from its service provider if the system used to transport the signal is not that of the seller; or

C. If the locations described in paragraphs A and B are not known, the customer's place of primary use.

Sec. 56. 36 MRSA §2551, sub-§20, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, is repealed.

Sec. 57. 36 MRSA §2551, sub-§§20-A, 20-B and 22 are enacted to read:

20-A. Telecommunications services. "Telecommunications services" means the electronic transmission, conveyance or routing of voice, data, audio, video or any other information or signals to a point, or between or among points. "Telecommunications services" includes transmission, conveyance or routing in which computer processing applications are used to