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
internet access service by which a connection is provided between a computer and the
internet; OR

(V) GROSS CHARGES FROM THE SALE OF TELECOMMUNICATIONS
SERVICE OBTAINED BY USING A PREPAID TELEPHONE CALLING ARRANGEMENT, AS
DEFINED IN § 11-101 OF THIS ARTICLE.

11-101.

(C-1) "PREPAID TELEPHONE CALLING ARRANGEMENT" MEANS THE RIGHT TO
USE TELECOMMUNICATIONS SERVICES, PAID FOR IN ADVANCE, THAT ENABLES THE
ORIGINATION OF CALLS USING AN ACCESS NUMBER OR AUTHORIZATION CODE,
WHETHER MANUALLY OR ELECTRONICALLY DIALED.

(k) "Taxable service" means:

(9) credit reporting; [or]

(10) a security service, including:

(i) a detective, guard, or armored car service; and

(ii) a security systems service[.]; OR

(11) A PREPAID TELEPHONE CALLING ARRANGEMENT.

11-108.

THE SALE OR RECHARGE OF A PREPAID TELEPHONE CALLING ARRANGEMENT
IS TAXABLE IN THE STATE IF:

(1) THE SALE OR RECHARGE TAKES PLACE AT THE VENDOR'S PLACE OF
BUSINESS LOCATED IN THE STATE;

(2) THE BUYER'S SHIPPING ADDRESS IS IN THE STATE; OR

(3) THERE IS NO ITEM SHIPPED, THE BUYER'S BILLING ADDRESS OR THE
LOCATION ASSOCIATED WITH THE BUYER'S MOBILE TELEPHONE NUMBER IS IN THE
STATE.

11-219.

(D) THE SALES AND USE TAX DOES NOT APPLY TO THE USE OF CELLULAR
TELEPHONE OR OTHER MOBILE TELECOMMUNICATIONS SERVICES A TAXABLE
SERVICE OBTAINED BY USING A PREPAID TELEPHONE CALLING ARRANGEMENT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1999 January 1, 2000.