An injunction is in place which prohibits the enforcement of Act 85(S.B 85). This Act allowed for a sales and use tax exclusion for any transaction involving the transfer of cellular/wireless phones or other equipment which was originally given away or sold below cost to sell a wireless service contract. The injunction was requested after a suit challenged the constitutionality of the Act. Wireless service providers and independent cellular retailers should file their state sales and use tax returns according to the law previous to the implementation of Act 85. Refund claims may be submitted for any amount of tax paid exceeding the requirements of Act 85. If Act 85 is found constitutional, refunds will then be processed. (Revenue Information Bulletin No. 02-015, Dept. of Revenue, Sales and Use Tax, 9/18/02)