Sec. 58. 36 MRSA §2552, sub-§1, ¶¶J and K, as enacted by PL 2005, c. 386, Pt. S, §6 and affected by §9, are amended to read:

J. Personal support services; and

K. Residential training services.; and

Sec. 59. 36 MRSA §2552, sub-§1, ¶L is enacted to read:

L.__Ancillary services.

Sec. 60. 36 MRSA §2556, sub-§1, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, is amended to read:

1. Identifying place of primary use. Mobile telecommunications services provided to a customer whose place of primary use is located in this State, the charges for which are billed by or for the customer's home service provider, are deemed to be provided at the customer's place of primary use. A home service provider is responsible for obtaining and maintaining a record of a customer's place of primary use. Subject to subsection 2 and if the home service provider's reliance on the information provided by its customer is in good faith, the home service provider:

A. May rely on the applicable residential or business street address supplied by the home service provider's customer; and

B. May not be held liable for any additional taxes under this chapter based on a different determination of the place of primary use.

Sec. 61. 36 MRSA §2556-A is enacted to read:

§2556-A. Telecommunications sourcing

1. Call-by-call basis. Except as otherwise provided in subsection 3, a sale of telecommunications services sold on a call-by-call basis must be sourced to the taxing jurisdiction where the call originates and terminates, if the call originates and terminates in the same jurisdiction, or otherwise to the taxing jurisdiction where the call either originates or