Requires sellers of prepaid phone service to collect the state and county enhanced 911 excise taxes on the use of radio access lines. This act requires the sellers to collect the taxes from buyers for each retail transaction involving prepaid service. This act: clarifies retroactively that the residential telephone service sales tax exemption has always applied only to residential nontoll telephone service offered under a tariff filed with the Utilities and Transportation Commission; allows fixed interconnected VOIP telecommunications services to qualify for the residential telephone service exemption for periods prior to the effective date of the bill; and prospectively eliminates the sales tax exemptions for residential telephone service, coin-operated telephone service, and mobile telecommunications services provided to a customer whose place of primary use is outside this state. This act also creates a state universal communications services program to subsidize the provision of basic telecommunications services under rates established by the Utilities and Transportation Commission.   Official Text and Analysis.