Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 2551 (2026)

Definitions

✓ current as of May 2026

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(REPEALED)

SECTION HISTORY

PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 12, §§VV1,TTT2 (AMD). PL 2005, c. 12, §TTT4 (AFF). PL 2005, c. 218, §§32,33 (AMD). PL 2005, c. 332, §15 (AMD). PL 2005, c. 386, §§S1-3 (AMD). PL 2005, c. 386, §S9 (AFF). PL 2007, c. 437, §13 (AMD). PL 2007, c. 438, §§53-55 (AMD). PL 2007, c. 539, Pt. DDD, §§1-4 (AMD). PL 2007, c. 627, §§55-66 (AMD). PL 2009, c. 434, §28 (AMD). PL 2011, c. 542, Pt. A, §§136-138 (AMD). PL 2013, c. 331, Pt. C, §§12, 13 (AMD). PL 2013, c. 368, Pt. OOOO, §1 (AMD). RR 2015, c. 2, §24 (COR). PL 2015, c. 267, Pt. TTTT, §§1, 2 (AMD). PL 2015, c. 267, Pt. TTTT, §9 (AFF). PL 2015, c. 300, Pt. A, §§30, 31 (AMD). PL 2017, c. 170, Pt. C, §8 (AMD). PL 2017, c. 257, §2 (AMD). PL 2017, c. 422, §§8-10 (AMD). PL 2017, c. 422, §12 (AFF). PL 2023, c. 412, Pt. XXX, §§3-10 (AMD). PL 2023, c. 412, Pt. XXX, §15 (AFF). PL 2025, c. 388, Pt. G, §47 (RP). PL 2025, c. 388, Pt. G, §48 (AFF).

Notes of Decisions

Cited in 11 cases (2 in the last 5 years), 2015–2022 · leading case: BCN Telecom, Inc. v. State Tax Assessor, 2016 ME 165 (Me. 2016).

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BCN Telecom, Inc. v. State Tax Assessor, 2016 ME 165 (Me. 2016). · cites it 2× “” 36 M.R.S. § 2551(15) (emphasis added). “Sale price” is specifically defined to include “any consideration for services that are a part of a sale.”

State Tax Assessor v. MCI Commc'ns Servs., Inc., 2017 ME 119 (Me. 2017). · cites it 5× “627, §§ 62-64, 74-75 (effective July 18, 2008) (codified at 36 M.R.S. §§ 2551, 2557 (2016)). Before July 18, 2008, the statute excluded the “sale price” of international and interstate telecommunications services from taxation, see infra Part C, and, from that date forward, the…”

BCN Telecom, Inc. v. Assessor, 151 A.3d 497 (Me. 2016). · cites it 5× “” 36 M.R.S. § 2551(20-A) (2011). 7 [¶ 12] We conclude, based on the plain language of the statute, that BCN’s “PICC” charges to its Maine customers were included in the “total amount of consideration,” 36 M.”

State Tax Assessor v. MCI Commc'ns Servs., Inc., 164 A.3d 952 (Me. 2017). · cites it 8× “Before July 18, 2008, the statute excluded the “sale price” of international and interstate telecommunications services from taxation, see infra Part C, and, from that date forward, the statute exempted the “sales of’ international and interstate telecommunications services from…”

State Tax Assessor v. Tracfone Wireless, Inc., 2022 ME 36 (Me. 2022). · cites it 3× “” 36 M.R.S. § 2551(20-A) (2016). An “ancillary service” is “a service that is associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance, vertical service and…”

State Tax Assessor v. Tracfone Wireless, Inc., 2022 ME 36 (Me. 2022). · cites it 3× “” 36 M.R.S. § 2551(20-A) (2016). An “ancillary service” is “a service that is associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance, vertical service and…”

State Tax Assessor v. MCI Commc'n Servs., Inc. (Me. Super. Ct 2016). · cites it 11× “" 36 M.R.S. § 2551(20-A)(2007), amended by P.”

State Tax Assessor v. MCI Commc'ns Servs., Inc., 164 A.3d 952 (Me. 2017). · cites it 8× “Before July 18, 2008, the statute excluded the “sale price” of international and interstate telecommunications services from taxation, see infra Part C, and, from that date forward, the statute exempted the “sales of’ international and interstate telecommunications services from…”

State Tax Assessor v. MCI Commc'ns Servs., Inc., 164 A.3d 952 (Me. 2017). · cites it 8× “Before July 18, 2008, the statute excluded the “sale price” of international and interstate telecommunications services from taxation, see infra Part C, and, from that date forward, the statute exempted the “sales of’ international and interstate telecommunications services from…”

BCN Telecom, Inc. v. Maine State Tax Assessor (Me. Super. Ct 2015). · cites it 9× “" 36 M.R.S. § 2551(5-B). Therefore, in order to be taxable PICCs must: 1) constitute part of the value of telecommunications services, which is measured by the sale price of the services; and 2) not constitute the sale of interstate telecommunications services.”

State Tax Assessor v. Tracfone Wireless, Inc. (Me. Super. Ct 2020). · cites it 2× “" 36 M.R.S. § 2551(20-A)(Supp. 2020). More simply, telecommunications service is the ability to make and receive telephone calls, and also includes the ability to send and receive text messages.”

— Me. Rev. Stat. tit. 36, § 2551(15) — 10 cases

BCN Telecom, Inc. v. State Tax Assessor, 2016 ME 165 (Me. 2016). “” 36 M.R.S. § 2551(15) (emphasis added). “Sale price” is specifically defined to include “any consideration for services that are a part of a sale.”

State Tax Assessor v. MCI Commc'ns Servs., Inc., 2017 ME 119 (Me. 2017). “627, §§ 62-64, 74-75 (effective July 18, 2008) (codified at 36 M.R.S. §§ 2551, 2557 (2016)). Before July 18, 2008, the statute excluded the “sale price” of international and interstate telecommunications services from taxation, see infra Part C, and, from that date forward, the…”

BCN Telecom, Inc. v. Assessor, 151 A.3d 497 (Me. 2016). “” 36 M.R.S. § 2551(20-A) (2011). 7 [¶ 12] We conclude, based on the plain language of the statute, that BCN’s “PICC” charges to its Maine customers were included in the “total amount of consideration,” 36 M.”

State Tax Assessor v. MCI Commc'ns Servs., Inc., 164 A.3d 952 (Me. 2017). “Before July 18, 2008, the statute excluded the “sale price” of international and interstate telecommunications services from taxation, see infra Part C, and, from that date forward, the statute exempted the “sales of’ international and interstate telecommunications services from…”

State Tax Assessor v. Tracfone Wireless, Inc., 2022 ME 36 (Me. 2022). “” 36 M.R.S. § 2551(20-A) (2016). An “ancillary service” is “a service that is associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing service, directory assistance, vertical service and…”

— Me. Rev. Stat. tit. 36, § 2551(15)(2007) — 1 case

State Tax Assessor v. MCI Commc'n Servs., Inc. (Me. Super. Ct 2016). “" 36 M.R.S. § 2551(20-A)(2007), amended by P.”

— Me. Rev. Stat. tit. 36, § 2551(15)(D) — 1 case

BCN Telecom, Inc. v. Maine State Tax Assessor (Me. Super. Ct 2015). “" 36 M.R.S. § 2551(5-B). Therefore, in order to be taxable PICCs must: 1) constitute part of the value of telecommunications services, which is measured by the sale price of the services; and 2) not constitute the sale of interstate telecommunications services.”

— Me. Rev. Stat. tit. 36, § 2551(20) — 2 cases

BCN Telecom, Inc. v. Maine State Tax Assessor (Me. Super. Ct 2015). “" 36 M.R.S. § 2551(5-B). Therefore, in order to be taxable PICCs must: 1) constitute part of the value of telecommunications services, which is measured by the sale price of the services; and 2) not constitute the sale of interstate telecommunications services.”

State Tax Assessor v. MCI Commc'n Servs., Inc. (Me. Super. Ct 2016). “" 36 M.R.S. § 2551(20-A)(2007), amended by P.”

— Me. Rev. Stat. tit. 36, § 2551(20)(2007) — 1 case

State Tax Assessor v. MCI Commc'n Servs., Inc. (Me. Super. Ct 2016). “" 36 M.R.S. § 2551(20-A)(2007), amended by P.”

— Me. Rev. Stat. tit. 36, § 2551(20)(A)(1) — 2 cases

BCN Telecom, Inc. v. State Tax Assessor, 2016 ME 165 (Me. 2016). “” 36 M.R.S. § 2551(15) (emphasis added). “Sale price” is specifically defined to include “any consideration for services that are a part of a sale.”

BCN Telecom, Inc. v. Assessor, 151 A.3d 497 (Me. 2016). “” 36 M.R.S. § 2551(20-A) (2011). 7 [¶ 12] We conclude, based on the plain language of the statute, that BCN’s “PICC” charges to its Maine customers were included in the “total amount of consideration,” 36 M.”

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