2. Other than call-by-call basis. Except as provided in subsection 3, a sale of telecommunications services sold on a basis other than a call-by-call basis is sourced to the customer's place of primary use.

3. Exceptions. The sale of the following telecommunications services must be sourced as follows:

A. A sale of a mobile telecommunications service is sourced to the customer's place of primary use;

B. A sale of a post-paid calling service is sourced to the origination point of the telecommunications signal as first identified either by the seller's telecommunications system or, if the system used to transport the signals is not that of the seller, by information received by the seller from its service provider; and

C. A sale of a private communication service is sourced as follows:

(1) Service for a separate charge related to a customer channel termination point is sourced to the jurisdiction in which the customer channel termination point is located;

(2) Service where all customer termination points are located entirely within one jurisdiction is sourced to that jurisdiction;

(3) Service for a separate charge for segments of a channel between 2 customer channel termination points located in different jurisdictions is sourced 50% to each of those jurisdictions; and

(4) Service for segments of a channel located in more than one jurisdiction that are not separately billed is sourced to each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in that jurisdiction by the total number of customer channel termination points.

Sec. 62. 36 MRSA §2557, sub-§30, as amended by PL 2005, c. 218, §35, is further amended to read:

30. Sales for resale. Sales of services to another service provider for resale; and