Bill > LD1056

This bill clarifies the tax treatment of prepaid wireless telecommunications services in Maine by modifying existing state tax laws. Specifically, the bill expands the definition of "prepaid calling service" to explicitly include prepaid wireless telecommunications services, which are cellular or wireless services that must be paid for in advance and are sold in predetermined units or dollars that decline with use. The bill ensures that these services are subject to Maine's sales tax while exempting them from the service provider tax. The legislation applies retroactively to sales occurring on or after July 1, 2022, with a key provision that any service provider tax previously paid on prepaid wireless telecommunications services cannot be refunded or credited. This bill aims to provide clarity and consistency in how these telecommunications services are taxed, ensuring that the state's tax regulations keep pace with evolving technology and service models in the telecommunications industry.

Budget and Finance, Transportation and Infrastructure

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1056&snum=132