An Act To Clarify The Tax Treatment Of Prepaid Wireless Telecommunications Service In Maine

This bill clarifies that prepaid wireless telecommunications services in Maine are subject to the state's sales tax but are not subject to the service provider tax. It defines "prepaid wireless telecommunications service" as a cellular service paid for in advance with units that decline as used. The law applies retroactively to sales starting July 1, 2022, but does not allow refunds or credits for service provider tax paid on these services before the bill's effective date. This change affects telecom providers and customers purchasing prepaid wireless services in Maine.