An Act To Simplify the Assessment ofE-9-1-1 Surcharges on Prepaid Wireless Telecommunications Service
Maine Legislature, Session 124, LD 1056
Committee: Utilities and Energy
Sponsors: FITTS
Amends: 25 MRSA §2921, 25 MRSA §2927

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Legislative Document 
No. 1056 
H.P.731 
House of Representatives, March 17,2009 
An Act To Simplify the Assessment ofE-9-1-1 Surcharges on 
Prepaid Wireless Telecommunications Service 
Reference to the Committee on Utilities and Energy suggested and ordered printed. 
Presented by Representative FITTS of Pittsfield. 
PrintC'd Oil recycled paper 
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MILLICENT M. MacFARLAND 
Clerk 
Beit enacted by the People of the State of Maine as follows: 
Sec. 1. 25 MRSA §2921, sub-§3-A is enacted to read: 
3-A. 
Consumer. "Consumer" means a person who purchases prepaid wireless 
telecommunications service in a retail transaction. 
Sec. 2. 25 MRSA §2921, sub-§13, as enacted by PL 2007, c. 68, §3, is amended 
to read: 
13. 
Prepaid wireless telecommunications service. "Prepaid wireless telephone 
telecommunications service" means a cellular or wireless telecommunications service that 
the customer pays for prior to activation of the service allows a caller to dial 9-1-1 to 
access the E-9-1-1 system, which service must be paid for in advance and is sold in 
predetennined units or dollars that declines with use in a mown amount. 
Sec. 3. 25 MRS A §2921, sub-§14, as enacted by PL 2007, c. 68, §4, is amended 
to read: 
14. 
Prepaid wireless telecommunications service provider. "Prepaid wireless 
telephone telecommunications service provider" means a cellular or person that provides 
prepaid wireless telecommunications service provider that sells prepaid "vireless 
telephone service at wholesale or retail pursuant to a license issued by the· Federal 
Communications Commission . 
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Sec. 4. 25 MRSA §2921, sub-§15 is enacted to read: 
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15. Retail transaction. "Retail transaction" means the purchase of prepaid wireless 
telecommunications service froffia seller for any purpose other than resale. 
Sec. 5. 25 MRSA §2921, sub-§16 is enacted to read: 
16. Seller. "Seller" means a person who sells prepaid wireless telecommunications 
service to another person. 
Sec. 6. 25 MRSA §2927, sub-§l-B, as amended by PL 2007, c. 637, §1, IS 
further amended to read: 
I-B. Statewide E-9-1-1 surcharge. The activities authorized under this chapter are 
funded through a special statewide E-9-1-1 surcharge levied on each residential and 
business telephone exchange line, including private branch exchange lines and Centrex 
lines, cellular or wireless telecommunications service customers, including prepaid 
wireless telephone service customers, interconnected voice over Internet protocol service 
'customers and semipublic coin and public access lines. The statewide E-9-1-1 surcharge 
may not be imposed on more than 25 lines or numbers per customer billing account, 
eJwept that this limitation does not apply to prepaid' wireless telephone services. In the 
case of cellular or wireless telecommunications service customers, the place of residence 
of those customers must be deiennined according to the sourcing rules for mobile 
telecommunications services as set forth in Title 36, section 2556. The statewide E-9-1-1 
Page I - 124LRI595(OI)-1 
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surcharge is 30¢ per month per line or number or, in the case of prepaid wireless 
telephone services, 30¢ per month or 30 day increment of service per customer. The 
statewide E-9-1-1 surcharge must be collected from the customer ona monthly basis by 
each local exchange telephone utility, cellular or wireless telecommunications service 
provider and .interconnected voice over Internet protocol service provider and be shown 
, separately as a statewide E-9-1-1 surcharge on the customer's bilI, except that in the case 
of prepaid "'lireless telephone service, the collection of the statewide E 9 1 1 surcharge is 
governed by subsection 1 C. Consumers of prepaid wireless telecommunications service 
are subject to the surcharge established in subsection I-D, not the surcharge imposed by 
this subsection. 
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Sec. 7. 
MRSA §2927, sub-§l-C, as enacted by PL 2007, c. 68, §6, IS 
repealed. 
Sec. 8. 25 MRSA §2927, sub-§l-D is enacted to read: 
I-D. Statewide prepaid wireless telecommunications service E-9-1-1 surcharge. 
The statewide prepaid wireless telecommunications service E-9-1-1 surcharge, referred to 
in this, subsection as "the prepaid wireless E-9-1-1 surcharge," is governed by tIllS 
subsection. 
A. The prepaid wireless E-9-1-1 surcharge is 15 ¢ per retail transaction or, on or after 
the date of an adjusted amount per retail transaction that is established under 
paragraph F, that adjusted amount. 
B. The prepaid wireless E-9-1-1 surcharge must be collected by the seller from the 
consumer with respect to each retail transaction octurringin tIllS State. The amount 
of the prepaid wireless E-9-1..;1 surcharge must be either 'separately stated on an 
invoice, receipt or similar document that is provided to the consumer by the seller or 
otherwise disclosed to the consumer. 
C. For purposes of paragraph B, a retail transaction that is effected in person by a 
consumer at the business location of the seller is treated as occurring in this State if 
that business location is in this State. Any other retail transaction must be treated as 
occurring in this State if the retail transaction is treated as occurring in this State for 
the purposes of Title 36, section 1752, subsection 8-B. 
D. The prepaid wireless E-9-1-1 surcharge is the liability of the consumer and not of 
the seller or of any prepaid wireless telecommunications service provider, except that 
the seIler is liable to renlit all prepaid wireless E-9-1-1 surcharges that the seller 
'collects from consumers as provided in this subsection, including all such charges 
that the seller is deemed to collect when the amount of the surcharge has not been 
separately stated on an invoice, receipt or other similar document provided by the 
consumer to the seller. 
E. The amount of the prepaid wireless E-9-1-1 surcharge that is collected by a seller 
from a consumer, whether or not such amount is separately stated on an invoice, 
receipt or other similar document provided to the consumer by the seller, may not be 
included in the base for measuring any tax, fee, surcharge or other charge that is 
imposed by this State, any political subdivision of this State or any intergovernmental 
agency. 
F. The prepaid wireless E-9-1-1 surcharge must be proportionately increased or 
reduced, as applicable, upon any change in the surcharge imposed by subsection I-B. 
The increase or reduction is effective on the effective date of the change to the 
surcharge imposed by subsection I-B or, if later, the first day of the calendar month 
to occur at least 60 days after enactment of the change to the surcharge imposed by 
subsection I-B. The bureau shall provide not less than 30 days advance notice of the 
increase or reduction on the bureau's publicly accessible website: . 
G. Prepaid wireless E-9-1-1 surcharges collected by sellers must be remitted to the 
Treasurer of State at the times and in the manner provided by Title 36, section 
1951-A. The State Tax Assessor shall establish registration and payment procedures 
that substantially coincide with registration and payment procedures as provided in 
Title 36, section 1754-B and related provisions. 
H. A seller may deduct and retain 3% of prepaid wireless E-9-1-1 surcharges that are 
collected by the seller from consumers. 
I. The Public Utilities Commission shall establish procedures by which a seller of 
prepaid wireless telecommunications service may document that a sale is not a retail 
transaction, which procedures must substantially coincide with the procedures for 
documenting a sale for retail transaction as provided in Title 36, section 1754-B. 
J. . The State Tax Assessor shall ensure that all reinitted prepaid wireless E-9-1-1 
surcharges are deposited in the E-9-1-1 fund under subsection 2-B within 30 days of 
receipt after deducting an amount not to exceed 2% of remitted charges to reimburse 
the direct costs of the assessor for administering the collection and remittance of the 
prepaid wireless E-9-1-1 surcharges. 
K. A prepaid wireless telecommunications· service provider or seller is not liable for 
damages to any person resulting from or incurred in connection with the provision of, 
or failure to provide, 9-1-1 or E-9-1-1. service,· or for identifying, or failing to 
identify, the telephone number, address, location or name associated with any person 
or device that is accessing or attempting to access 9-1-1. or E-9-1-1 service. 
L. A prepaid wireless telecommunications service provider or seller is not liable for 
damages to any person resulting from or incurred in cOlmection with the provision of 
any lawful assistance to any investigative or law enforcement officer of the United 
States, this or any other state, or any political subdivision of this or any other state, in 
connection with any lawful investigation or other law enforcement activity by such 
investigative or law enforcement officer. 
M. The prepaid wireless E-9-1-1 surcharge imposed by this subsection is the only 
E-9-1-1funding 
obligation 
imposed 
with· respect 
to 
prepaid 
wireless 
telecommunications service in this State, and another tax, fee, surcharge or other 
charge may not be imposed by this State, any political subdivision of this State or any 
intergovernmental agency for funding E-9-1-1 purposes on any prepaid wireless 
telecommunications service provider, seller or consumer with respect to the sale, 
purchase, use or provision of prepaid wireless telecommunications service. 
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Sec. 9. 25 MRSA §2927, sub-§2-B, as amended by PL 2007, c. 68, §7, is further 
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amended to read: 
2-B. Surcharge remittance. Each local exchange telephone utility, cellular or 
wireless telecommunications service provider, including other than a prepaid wireless' 
telephone telecommunications service provider or seller, and interconnected voice over 
Internet protocol service provider shall remit the statewide E-9-1-1 surcharge revenues 
collected from its customers pursuant to tIus section on a monthly basis and within one 
month of the month collected to the Treasurer of State for deposit in a separate account 
lmown as the E-9-1-1·fund·;· Each telephone utility or service provider required to remit 
statewide E-9-1-1 sur~harge revenues shall provide, on a form approved by the bureau, 
supporting data, including but not limited to the following: 
A. The calculation used to arrive at the surcharge remittance amount; 
B. The calculation used to arrive at the uncollectible amount of surcharge; 
C. The total surcharge; 
D. The month and year for which surcharge is remitted; 
E. The legal name of company and telephone number and, if applicable, the parent 
company name, address and telephone number; and 
F. The preparer's name and telephone number. 
Sec. 10. Effective date. This Act takes effect January 1,2010. 
SUMMARY 
This bill modifies the current method for collecting E-9-1-1' surcharges to require 
retailers of prepaid wireless services to collect the surcharge from purchasers at the point 
of sale in a manner similar to sales tax collections on those services ..