An Act to Clarify the
Maine Legislature, Session 132, LD 1056
Committee Amendment CA_A_H747 (House)
Amends: 36 MRSA §1752, 36 MRSA §2551, 36 MRSA §2557

FmST SPECIAL SESSION
COMMITTEE AMENDMENT "f\" to H.P. 685, L.D, 1056, "An Act to Clarify the
Tax Treatment of Prepaid Wireless Telecommunications Service m Maine"
Amend the bill by striking out all of sections 1 and 2 and inserting the following:
'See. 1. 36 MRSA §1752, sub-§8-E is enacted to read:
8-E. Prepaid wireless telecommunications service. Prepaid wireless
telecommunications service" has the same meanine as in Title 25. section 2921. subsection
13,
See. 2. 36 MRSA §1752, sub-§17-B, as amended by PL 2023, c. 643, Pt. H, §19
and affected by §29 and amended by c. 673, §19 and affected by §28, is further amended
to read:
17-B. Taxable service. "Taxable service" means the rental of living quarters m a
hotel, rooming house or tourist or trailer camp; the transmission and distribution of
electricity; the sale of an extended service contract on an automobile or truck that entitles
the purchaser to specific benefits in the service of the automobile or truck for a specific
duration; the sale of prepaid wireless telecommunications service and any anciUary service.
as defined in section 2551. subsection 1-C. included with the sale of prepaid wireless
telecommunications service; and the sale of prepaid calling service.
Amend the bill by striking out all of section 4 and inserting the following:
'See. 4. 36 MRSA §2551, sub-§9-A is enacted to read:
9-A. Prepaid wireless telecommunications service. "Prepaid wireless
telecQmmunications service" has the same meaning as in Title 25. section 2921. subsection
li
'See. 5. 36 MRSA §2557, sub-§38, as amended by PL 2017, c. 445, §2 and affected
by §5, is further amended to read:
38. Nonprofit library collaboratives. Sales to nonprofit collaboratives of academic,
public, school and special libraries that provide support for library resource sharing,
COMMITTEE AMENDMENT
Q! COMMITTEE AMENDMENT "JQ^' to H.P. 685, L.D. 1056
promote quality library information services and support the cultural, educational and
economic development of the State; aad
Sec. 6. 36 MRSA §2557, sub-§39, as enacted by PL 2017,c. 445,§3 and affected
by §5, is amended to read:
39. Certain support organizations for combat-injured veterans. Sales to
incorporated nonprofit organizations organized for the primary purpose of operating a
retreat in the State for combat-injured veterans and their families free of chargeT; and
Sec. 7. 36 MRSA §2557, sub-§40 is enacted to read:
40. Prepaid wireless telecommuuications service. Sales of prepaid wireless
telecommunications service and the sale of anv ancillary service included with the oreoaid
wireless telecommunications service.
See. 8. Effective date. This Act takes effect January 1,2026.'
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively,
SUMMARY
This amendment conforms the definition of "prepaid wireless telecommunications
service" for purposes of the sales and use tax law to the definition m the emergency services
commumcation law in the Maine Revised Statutes, Title 25, chapter 352.
The amendment includes prepaid wireless telecommunications service and any
ancillary service mcluded with the prepaid wireless telecommunications service in the
defmition of "taxable service" for purposes of the sales and use tax law and exempts it from
the service provider tax.
The amendment removes the retroactivity clause and provides an effective date of
January 1,2026.
FISCAL NOTE REQUIRED
(See attached)
COMMITTEE AMENDMENT
Revised; 06/16/25 t-KI-
LD 1056 LR 961(02)
An Act to Clarify the Tax Treatment of Prepaid Wireless Telecommunications Service in Maine
Fiscal Note for Bill as Amended by Committee Amendment ^ f \-\-~~]U^~\ }
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Net Cost (Savings)
General Fund
Revenue
General Fund
Other Special Revenue Funds
$149,000
($149,000)
($6,000)
$337,000
($337,000)
($18,000)
$324,000
($324,000)
($17,000)
$311,000
($311,000)
($16,000)
Fiscal Detail and Notes
This bill would result in a revenue decrease to the General Fund of $149,000 in fiscal year 2025-26 and $337,000 in
fiscal year 2026-27 by including prepaid wireless telecommunications service and any ancillary service included with
prepaid wireless telecommunications services in the definition of "taxable service" for purposes of sales and use tax
and exempts it from the service provider tax effective January 1, 2026, The bill would also result in a revenue
decrease to the Local Government Fund of $6,000 in fiscal year 2025-26 and $ 1 8,000 in fiscal year 2026-27, •
LR0961(02) - Fiscal Note - Page 1 of 1