Code of Maine Rules › 65 - DEPARTMENT OF PUBLIC UTILITIES COMMISSION › 407 - PUBLIC UTILITIES COMMISSION › Chapter 284 - PREPAID WIRELESS FEE › Section 407-284-5 - COLLECTION AND REMITTANCE OF THE FEE

Current through 2024-29, July 17, 2024
A.
Collection of the Fee.
A seller of prepaid wireless telecommunications
				services shall collect the Prepaid Wireless Fee on each retail sale in Maine of
				prepaid wireless services. The amount of the Prepaid Wireless Fee must be
				separately stated on aninvoice, receipt or similar document provided to the
				prepaid wireless consumer by the seller except, where such disclosure is not
				practicable, the seller must make information regarding the amount of the
				Prepaid Wireless Fee available to the consumer in another manner.
B.
Location of Transactions.
For
				purposes of subsection A, a retail transaction that is effected in person by a
				prepaid wireless 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
				36
				M.R.S.
				§1752(8-B).
C.
Remittance of Fees.
Prepaid
				Wireless Fees collected by sellers, including all charges the seller is deemed
				to collect when the amount of the fee has not been separately stated on an
				invoice, receipt or similar document provided to the consumer by the seller,
				must be remitted to the State Tax Assessor at the times and in the manner
				provided for the remittance of sales tax under
				36
				M.R.S. §1951-A and rules adopted
				pursuant to that section for the remittance of sales tax on an other than
				monthly basis. The amount of the fee collected by a seller from a prepaid
				wireless consumer may not be included in the base for measuring any tax, fee,
				surcharge or other charge imposed by this State, any political subdivision of
				the State or any inter governmental agency.
D.
Retention by Seller.
A seller
				who is not a prepaid wireless telecommunications service provider may deduct
				and retain 3% of the Prepaid Wireless Fee that is collected by the seller from
				a prepaid wireless consumer.
E.
Remittance to Commission.
The State Tax Assessor shall remit the
				total Prepaid Wireless Fees collected to the Commission and the Commission
				shall deposit the fees into the Prepaid Wireless Fee Fund. Within 30 days of
				the remittance by the State Tax Assessor to the Commission of the Prepaid
				Wireless Fees, the Commission shall:
(1)
				Deposit into a separate account those portions of the Prepaid Wireless Fees
				attributable to the E-9-1-1 surcharge imposed by
				25 M.R.S.
				§2927(1-F);
(2) Deposit into the MUSF account established
				pursuant to
				35-A M.R.S.
				§7104(3) those portions
				of the Prepaid Wireless Fees attributable to the fee imposed under
				35-A M.R.S.
				§7104(3-A);
				and
(3) Deposit into the MTEAF
				account established under
				35-A M.R.S.
				§7104-B(2) those
				portions of the Prepaid Wireless Fees attributable to the fee imposed under
				35-A M.R.S.
				§7104-B(2-A).
The Commission will calculate the amount of the Prepaid
				  Wireless Fee that is deposited into each fund account by determining the
				  percentage of the total Prepaid Wireless Fee that is attributable to each
				  component of the Prepaid Wireless Fee (the MUSF, MTEAF and E-9-1-1 surcharge)
				  and multiplying the appropriate percentage by the to talamount remitted into
				  the Prepaid Wireless Fee Fund by the State Tax Assessor.