SECTION 1. Subsection (a) of section 18H of chapter 6A of the General Laws as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 25 to 27 the following sentence:-“For prepaid wireless service, the department shall promulgate regulations establishing an equitable and reasonable method for the remittance and collection of the surcharge or surcharge amounts for such service.” and inserting in place thereof the following two sentences: “For prepaid wireless service, the seller of such service directly to an end user shall collect the surcharge from the end user at the point of sale on each retail sale within the Commonwealth, as defined in section 1 of Chapter 64H, and remit it to the department of revenue. The department of revenue shall promulgate regulations within 60 days of the effective date of the act for the reporting and remittance of the amounts so collected, as well as enforcement of such obligations. The amount of the prepaid wireless E911 charge that is collected by a seller from a consumer shall not be included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by the commonwealth or any intergovernmental agency.”
SECTION 2. Regulations promulgated under section 1 shall take effect on July 1, 2017.
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