Get the free MRS Title 36, Chapter 358. SERVICE PROVIDER TAX - legislature maine template

2556. Sourcing rules for mobile telecommunications services 1. Sourcing rule; identifying place of primary use. Mobile telecommunications services provided to a customer whose place of primary use is located in this State, the charges for which are billed by or for the customer\'s home service provider, are deemed to be provided at the customer\'s place of primary use. A home service provider is responsible for obtaining and maintaining a record of a customer\'s place of primary use. Subject to

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