This bill clarifies that prepaid wireless telecommunications services are subject to Maine's sales tax. It also provides that prepaid wireless telecommunications services are not subject to Maine's service provider tax. The bill applies retroactively to sales occurring on or after July 1, 2022, but provides that a tax paid on a prepaid wireless telecommunications service prior to the effective date of the bill is not eligible to be refunded or credited based on the exemption from the service provider tax of prepaid wireless telecommunications services under the bill.

Statutes affected:
Bill Text LD 1056, HP 685: 36.1752, 36.2551