Article - Tax - General

1-101.

(s) (1) "Sales and use tax" means the tax imposed under Title 11 of this
article.

(2) "SALES AND USE TAX" INCLUDES THE TAX IMPOSED ON THE USE OF
CERTAIN ELECTRICITY UNDER § 11-1A-01 OF THIS ARTICLE.

8-401.

(a) In this subtitle the following words have the meanings indicated.

(B) "DELIVERED FOR FINAL CONSUMPTION" MEANS DELIVERED BY A PUBLIC
SERVICE COMPANY IN ITS SERVICE AREA AS MEASURED AT THE CUSTOMER METER
OR OTHER POINT OF FINAL DELIVERY.

[(b)] (C) (1) "Gross receipts" means total operating revenue.

(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 § 8-201(c) of the Public Utility Companies Article; 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 an electric, gas, [oil pipeline, telegraph,] or telephone business;
OR

(ii) net uncollectible revenues

(4) FOR A PUBLIC SERVICE COMPANY ENGAGED IN A TELEPHONE
BUSINESS IN THE STATE, GROSS RECEIPTS DOES NOT INCLUDE;

(iii) (I) gross charges from the sale by a THE 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