LD 2073
pg. 46
Page 45 of 63 An Act To Bring Maine's Sales and Use Tax Law into Conformity with the Streamli... Page 47 of 63
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LR 3203
Item 1

 
act on the form, code or protocol of the content for purposes of
transmission, conveyance or routing without regard to whether the
service is referred to as "Voice over Internet Protocol" services
or is classified by the Federal Communications Commission as
enhanced or value added. "Telecommunications services" does not
include:

 
A. Data processing and information services that allow data
to be generated, acquired, stored, processed or retrieved
and delivered by an electronic transmission to a purchaser
when the purchaser's primary purpose for the underlying
transaction is to obtain the processed data or information;

 
B. Installation or maintenance of wiring or equipment on a
customer's premises;

 
C. Tangible personal property;

 
D. Advertising, including but not limited to directory
advertising;

 
E. Billing and collection services provided to 3rd parties;

 
F. Internet access service;

 
G. Radio and television audio and video programming
services, regardless of the medium, including the furnishing
of transmission, conveyance and routing of such services by
the programming service provider. Radio and television audio
and video programming services must include but not be
limited to cable service as defined in 47 United States
Code, Section 522(6) and audio and video programming
services delivered by commercial mobile radio service
providers, as defined in 47 Code of Federal Regulations,
Section 20.3;

 
H. Ancillary services; or

 
I. Digital products delivered electronically, including but
not limited to software, music, video, reading materials or
ringtones.

 
20-B. Vertical service. "Vertical service" means an ancillary
service that is offered in connection with one or more
telecommunications services that offers advanced calling features
that allow customers to identify callers and to manage multiple
calls and call connections, including conference bridging
services.


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