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 revenue;.

(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

(II) gross charges from the sale by a THE public service
company of internet access service by which a connection is provided between a
computer and the internet.

(4) (5) FOR A PUBLIC SERVICE COMPANY ENGAGED IN THE
TRANSMISSION, DISTRIBUTION, OR DELIVERY OF ELECTRICITY OR GAS IN THE
STATE:

(I) "GROSS RECEIPTS" INCLUDES:
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