In these regulations the following terms have the meanings indicated. Terms Defined. “Company” means a person engaged in electric, gas, or telephone business in this State. “Company” includes an individual, partnership, corporation, receiver, or other entity. “Department” means the State Department of Assessments and Taxation. “Electric company” means a company engaged in the transmission, distribution, or delivery of electricity in the State. “Gas company” means a company engaged in the transmission, distribution or delivery, of natural gas in the State. Gross Receipts. “Gross receipts” means the total receipts that occur as a result of the company doing business in the State as an electric, gas, or telephone company during the calendar year. For gas and electric companies, “gross receipts” means all revenues included in the operating revenue accounts as prescribed by the Federal Energy Regulatory Commission, unless otherwise specified by Maryland law or regulation. For a telephone company providing interstate long distance telecommunications service, gross receipts are computed based on services charged to a Maryland address. The revenues include the gross charges from the sale of long distance telecommunications service that originates or terminates in Maryland and for which a charge is made to a service address located in the State, regardless of where the amount is billed or paid. Gross receipts includes all surcharges imposed on customers, including the environmental surcharge and surcharges to recover State or local taxes imposed on the company. Exclusions from gross receipts are as provided in Tax-General Article, §8-401(c), Annotated Code of Maryland. “State” means: A state, possession, or territory of the United States; The District of Columbia; or The Commonwealth of Puerto Rico. “Tax” means the public service company franchise tax imposed under Tax-General Article, §§8-402 and 8-402.1, Annotated Code of Maryland. Telecommunications Service. “Telecommunications service” means the: Transmission of any interactive electromagnetic communications, including voice, image, data, and any other information, by means of wire, cable, fiber optics, laser, microwave, radio wave, satellite, or other facility, or any combination of these media; or Provision of facilities and services for the transmission of any interactive electromagnetic communications. “Telecommunications service” includes: Basic telephone service, including any facility or service provided in connection with basic telephone service; Toll telephone service and teletypewriter or computer exchange service; Business service; and Directory assistance. Telephone Company. “Telephone company” means a company that owns lines for the reception, transmission, or communication of messages by telephone or teletype, or that lets, licenses, or sells telecommunications service. “Telephone company” includes companies operating as local exchange carriers, interexchange carriers, or resellers of telecommunications service. “Telephone company” does not include a radio common carrier, a person that owns a customer-owned coin operated telephone, or a company that owns and operates lines for telecommunications service exclusively for its own use.