A tax imposed under Section 10-192.03 does not apply to: Telecommunications services provided to a person to whom a sale of tangible personal property or a taxable service is exempt under Section 11-204 or Section 11-220 of the Tax-General Article; or A prepaid telephone calling arrangement that is a taxable service under Title 11 of the Tax-General Article. Telephone lifeline service provided under § 8-201 of the Public Utilities Article.