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

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

11-210.

(D) (1) (I) IN THIS SUBSECTION, THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(II) "TELECOMMUNICATIONS" MEANS THE TRANSMISSION OF
INFORMATION OF THE USER'S CHOOSING, BETWEEN OR AMONG POINTS SPECIFIED
BY THE USER, WITHOUT CHANGE IN THE CONTENT OF THE INFORMATION AS IT IS
SENT AND RECEIVED.

(III) 1. "TELECOMMUNICATIONS PROVIDER" MEANS A PROVIDER
OF TELECOMMUNICATIONS FOR A FEE TO THE PUBLIC OR TO CLASSES OF USERS
MAKING TELECOMMUNICATIONS AVAILABLE DIRECTLY TO THE PUBLIC,
REGARDLESS OF THE FACILITIES USED.

2. "TELECOMMUNICATIONS PROVIDER" INCLUDES

SUBSIDIARIES, AFFILIATES, PARTNERS, AND CO VENTURERS OF THE PROVIDER OF
TELECOMMUNICATIONS.

3. "TELECOMMUNICATIONS PROVIDER" DOES NOT INCLUDE
A PROVIDER OF TELECOMMUNICATIONS ONLY TO A SINGLE STRUCTURE SUCH AS A
HOTEL, AN OFFICE BUILDING, OR AN APARTMENT BUILDING.

(2) EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS SUBSECTION, THE
SALES AND USE TAX DOES NOT APPLY TO THE SALE TO OR USE BY A
TELECOMMUNICATIONS PROVIDER OF ANY MACHINERY OR EQUIPMENT, INCLUDING
COMPUTER SOFTWARE BUT NOT INCLUDING OFFICE FURNITURE, STANDARD OFFICE
EQUIPMENT, OR MOTOR VEHICLES, IF THE EQUIPMENT OR MACHINERY IS RELATED
TO THE CONDUCT OF:

(I) A TELECOMMUNICATIONS BUSINESS; OR

(II) A BUSINESS WHICH OFFERS OR PROVIDES THE USE OF THE
COMPUTER AND TELECOMMUNICATIONS FACILITIES, INCLUDING EQUIPMENT AND
OPERATING SOFTWARE, WHICH COMPRISE THE INTERCONNECTED WORLDWIDE
NETWORK OF NETWORKS THAT EMPLOY THE TRANSMISSION CONTROL
PROTOCOL/INTERNET PROTOCOL, OR ANY PREDECESSOR OR SUCCESSOR
PROTOCOLS TO THAT PROTOCOL.

(3) THE EXEMPTION UNDER THIS SUBSECTION DOES NOT APPLY TO A
SALE TO OR USE BY AN INCUMBENT LOCAL EXCHANGE CARRIER, AS DEFINED IN THE
FEDERAL TELECOMMUNICATIONS ACT OF 1996, UNLESS THE INCUMBENT LOCAL
EXCHANGE CARRIER HAS RECEIVED A DETERMINATION UNDER § 271 OF THAT ACT.