Ch. 629

1997 LAWS OF MARYLAND

(II) FOR A PERSON PROVIDING A TELECOMMUNICATIONS SERVICE

IN THE STATE, TOTAL REUNITE DERIVED FROM PROVIDING

TELECOMMUNICATIONS SERVICES IN THE STATE.

(2)     "Gross receipts" includes:

(i) gross or total earnings and total receipts;

(ii) for a telephone company, the full amount of approved and
applicable federal and State tariff charges for telephone lifeline service without the
discount provided by Article 78, § 26A(c) of the Code; and

(iii) for a telecommunications company providing interstate long
distance telecommunications service, the gross charges from the sale of long distance
telecommunications service that originates or terminates in the State and for which a
charge is made to a service address located in the State, regardless of where the amount
is billed or paid.

(3)     "Gross receipts" does not include:

(i) any revenue that a public service company derives from an activity

other than:
business; OR

1. an electric, gas, OR oil pipeline[, telegraph, or telephone]

2. PROVIDING A TELECOMMUNICATIONS SERVICE;

(ii) net uncollectible revenue; [or]

(iii) gross charges from the sale by a public service company to another
public service company subject to the tax imposed by this subtitle of:

1.       a service or product for resale; or

2.       natural gas or natural gas delivery service that is used by the
other public service company in the generation of electricity; OR

(IV) GROSS CHARGES FROM THE SALE BY A PUBLIC SERVICE
COMPANY OF:

1. PREPAID TELEPHONE CALLING CARDS OR

TELECOMMUNICATIONS SERVICE OBTAINED USING A PREPAID TELEPHONE
CALLING CARD.; OR

(4) NOTWITHSTANDING THE DEFINITION OF "TELECOMMUNICATIONS
SERVICE" UNDER SUBSECTION (D) OF THIS SECTION, FOR CALENDAR YEARS 1998
AND 1999 ONLY, "GROSS RECEIPTS" DOES NOT INCLUDE GROSS CHARGES DERIVED
FROM:

(I) A CUSTOM CALLING SERVICE PROVIDED IN CONNECTION WITH
BASIC TELEPHONE SERVICE;

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