§ 7.5-5A-03.2
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/md/health-general/7-5-5a-03-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7.5–5A–03.2. NOT IN EFFECT
** TAKES EFFECT JULY 1, 2027 PER CHAPTERS 780 AND 781 OF 2024 **
(1)In this section the following words have the meanings indicated.
(2)“Prepaid wireless 9–8–8 fee” means the fee that is required to be collected by a seller from a consumer in the amount established under this section.
(3)“Provider” means a person that provides prepaid wireless telecommunications service under a license issued by the Federal Communications Commission.
(1)The prepaid wireless 9–8–8 fee is 25 cents per retail transaction.
(i)Except as provided in subparagraph
(ii)of this paragraph, the seller shall collect the prepaid wireless 9–8–8 fee from the consumer for each retail transaction in the State.
(ii)A seller may not collect a prepaid wireless 9–8–8 fee from a consumer if the consumer is enrolled in the Lifeline program.
(3)A retail transaction occurs in the State if:
(i)The sale or recharge takes place at the seller’s place of business located in the State;
(ii)The consumer’s shipping address is in the State; or
(iii)No item is shipped, but the consumer’s billing address or the location associated with the consumer’s mobile telephone number is in the State.
(1)Except as provided in paragraph
(2)of this subsection, the prepaid wireless 9–8–8 fee is the liability of the consumer and not of the seller or of any provider.
(2)The seller is liable for remitting all prepaid wireless 9–8–8 fees that the seller collects from consumers as provided in this section.
(d)A seller may deduct and retain 3% of prepaid wireless 9–8–8 fees collected from consumers to cover the expenses of collecting and remitting the prepaid wireless 9–8–8 fee.
(e)A seller shall report and remit to the Comptroller all prepaid wireless 9–8–8 fees collected by the seller in a manner provided for the remitting of the sales and use tax under Titles 11 and 13 of the Tax – General Article.
(f)For the purpose of this section, the audit and appeal procedures established for the sales and use tax under Titles 11 and 13 of the Tax – General Article apply.
(g)Providers and sellers of prepaid wireless telecommunications service have the same immunity from liability for transmission failures as that approved by the Public Service Commission for local exchange telephone companies that are subject to regulation by the Commission under the Public Utilities Article.
(h)A tax, fee, surcharge, or other charge may not be imposed by the State, a political subdivision of the State, or an intergovernmental agency for 9–8–8 funding purposes on a provider, seller, or consumer with respect to the sale, purchase, use, or provision of prepaid wireless telecommunications service.
(i)The Comptroller shall adopt regulations to carry out this section.