Retailers of prepaid wireless telecommunication services are required to collect a 911 surcharge from their customers on prepaid wireless sales of $10 or more that are also subject to sales tax. The 911 surcharge on prepaid wireless sales must be reported and remitted to the Department of Revenue on the sales and use tax return or the TV programming and telecommunications sales and use tax return.
Retailers of wireline and non-prepaid wireless telecommunication services also report and remit the monthly 911 surcharge collected from their customers to the Department of Revenue. It is reported and remitted in conjunction with the sales and use tax on Schedule D of the TV programming and telecommunications sales and use tax return.
The 911 surcharge is currently $1.50 per retail sale.
Reference: Important Notice 15-02 and Important Notice 20-18.
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