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Definition
The Prepaid Wireless E911 Surcharge is a charge imposed on the consumer, to be collected by sellers, when a retail transaction takes place which includes prepaid wireless telecommunications service. This surcharge has been implemented to ensure that funding for the emergency assistance (9-1-1 service) is maintained with equal contribution from consumers of prepaid wireless telecommunications service. Note: This surcharge does not change previously established sales tax obligations on prepaid services.
Prepaid wireless telecommunications service is service that must be paid for in advance and is sold in predetermined units or dollars. As the predetermined units are used the amount remaining available for use declines in a known amount. Examples include prepaid calling cards and minutes added to “pay-as-you-go” phones.
“Consumer” means a person who purchases prepaid wireless telecommunications service in a retail transaction.
“Retail transaction” means the purchases of prepaid wireless telecommunications service from a seller for any purpose other than resale.
“Seller” means a person who sells prepaid wireless telecommunications service to another person.
Tax Rate
Use the "Tax Rate Database" to determine the rate.
Filing and payment requirements
The Prepaid Wireless E911 Surcharge is reported on Schedule B, to be filed and paid as part of Form ST-1, Sales and Use Tax and E911 Surcharge Return.