Definitions. In this regulation, the following terms have the meaning indicated. Terms Defined. “Act” means the Mobile Telecommunications Sourcing Act, 4 U.S.C. §116, et seq. “Customer” means: The person that contracts with the home service provider for mobile telecommunications services; or For the purpose of determining the place of primary use, if the end user of mobile telecommunications services is not the contracting party, the end user of the mobile telecommunications service. “Home service provider” means the facilities-based carrier or reseller with which the customer contracts for mobile telecommunications services. “Licensed service area” means the geographic area in which the home service provider may by law or contract provide commercial mobile radio service to the customer. “Place of primary use” means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which shall be: The residential street address or the primary business street address of the customer; and Within the licensed service area of the home service provider. Tax on Cellular Telephone and Other Mobile Telecommunications Services. Charges for cellular telephone and other mobile telecommunications services are subject to sales and use tax in the State as provided in Tax-General Article, Title 11, Annotated Code of Maryland, this regulation, and to the extent consistent with this regulation, the Act. Sourcing of Cellular Telephone and Other Mobile Telecommunications Services. Tax shall be charged based on a determination that the State is the customer's place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through. A home service provider shall employ an enhanced zip code to identify each street address in the State which is its customer's primary place of use. Determining Tax on Cellular Telephone or Other Mobile Telecommunications Services. If a home service provider can reasonably identify nontaxable charges based on records regularly kept in the course of business, tax under this regulation may not be charged on the nontaxable charges, even if the nontaxable charges are not separately stated from the taxable charges. Prepaid telephone calling arrangements are not covered by this regulation and are subject to tax if purchased in a retail sale in the State.