Ch. 630

1997 LAWS OF MARYLAND

(II) FOR A PERSON PROVIDING A TELECOMMUNICATIONS SERVICE
IN THE STATE, TOTAL REVENUE 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 of 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 OF PREPAID TELEPHONE
CALLING CARDS OR TELECOMMIUNICATIONS SERVICE OBTAINED USING A PREPAID
TELEPHONE CALLING CARD.

(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;

(II) CELLULAR TELEPHONE, PERSONAL COMMUNICATIONS, OR
OTHER MOBILE TELECOMMUNICATIONS SERVICE; OR

(III) PAY PER VIEW TELEVISION SERVICE.

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