Section 407-284-5 - COLLECTION AND REMITTANCE OF THE FEEA. 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.
65- 407 C.M.R. ch. 284, § 5