| | | Emergency preamble. Whereas, Acts of the Legislature do not become | | effective until 90 days after adjournment unless enacted as | | emergencies; and |
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| | | Whereas, the federal Mobile Telecommunications Sourcing Act | | requires states to make certain changes in the way they tax | | mobile telecommunications services, and that Act applies to | | customer bills issued after August 1, 2002; and |
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| | | Whereas, legislative action is immediately necessary in order to | | ensure continued, efficient and lawful administration of Maine's | | sales and use tax law as it applies to mobile telecommunications | | services; and |
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| | | Whereas, in the judgment of the Legislature, these facts create | | an emergency within the meaning of the Constitution of Maine and | | require the following legislation as immediately necessary for | | the preservation of the public peace, health and safety; now, | | therefore, |
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| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1752, sub-§3-E is enacted to read: |
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| | | 3-E.__Home service provider.__"Home service provider" means | | the facilities-based carrier or reseller with which a customer | | contracts for the provision of mobile telecommunications | | services. |
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| | | Sec. 2. 36 MRSA §1752, sub-§6-B is enacted to read: |
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| | | 6-B.__Mobile telecommunications services.__"Mobile | | telecommunications services" means commercial mobile radio | | service as defined in 47 Code of Federal Regulations, Section | | 20.3 as in effect on July 1, 1999.__For purposes of sourcing, | | "mobile telecommunications services" does not include air-ground | | radiotelephone service as defined in 47 Code of Federal | | Regulations, Section 22.99 as in effect in June 1, 1999. |
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| | | Sec. 3. 36 MRSA §1752, sub-§7-E is enacted to read: |
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| | | 7-E.__Place of primary use.__"Place of primary use" means the | | street address representative of where a customer's use of mobile | | telecommunications services primarily occurs, which must be | | either the residential street address or the primary business | | street address of the customer and must also be located within | | the licensed service area of the home service provider.__For | | purposes of determining the place of primary use, "customer" | | means the person or entity that contracts with the home service | | provider for mobile telecommunications services, or, if the end | | user of such services is not the contracting party, the person |
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