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

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

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,

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §1752, sub-§3-E is enacted to read:

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.

Sec. 2. 36 MRSA §1752, sub-§6-B is enacted to read:

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.

Sec. 3. 36 MRSA §1752, sub-§7-E is enacted to read:

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