Maryland Code, Tax-General § 8-401

(i) gross or total earnings and total receipts;

(ii) for a telephone company, the full amount of approved and applicable federal and State tariff charges for telephone lifeline service without the discount provided by § 8-201(d) of the Public Utilities Article; and

(iii) for a telecommunications company providing interstate long distance telecommunications service, the gross charges from the sale of long distance telecommunications service that originates or terminates in the State and for which a charge is made to a service address located in the State, regardless of where the amount is billed or paid.

(i) any revenue that a public service company derives from an activity other than an electric, gas, or telephone business; or

(ii) net uncollectible revenue.

(i) gross charges from the sale by the public service company to another public service company subject to the tax imposed by this subtitle of a service or product for resale;

(ii) gross charges from the sale by the public service company of Internet access service by which a connection is provided between a computer and the Internet; or

(iii) gross charges from the sale of telecommunications service obtained by using a prepaid telephone calling arrangement, as defined in § 11-101 of this article.

(i) “gross receipts” includes:

(ii) “gross receipts” does not include: