| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1752, sub-§18-C is enacted to read: |
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| | | 18-C.__Telephony service.__"Telephony service" means the | | provision of voice-grade, point-to-point telephone service to | | retail consumers.__"Telephony service" does not include the | | installation, maintenance or modification of telecommunications | | equipment. |
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| | | Sec. 2. 36 MRSA §1760, sub-§80 is enacted to read: |
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| | | 80.__Retail telephony service.__Sales of local or intrastate | | interexchange telephony service. |
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| | | This bill exempts local and intrastate interexchange telephone | | service from the sales and use tax. |
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