Emergency Services Telephone Fee

Also called 911 Emergency Telephone Service Charge

Filing frequency: See Sales Related Taxes
Must be filed electronically using Taxpayer Access Point
Payment frequency: See Sales Related Taxes
Forms: TC-62W, TC-62Y 
Statutes: ยง69-2
Revenue: Used for state and local 911 services and the poison control center
Information: Fees assessed on sales of:
  • Landlines
  • Cellular lines
  • Voice over Internet protocol (VOIP)
  • Other types of phone lines 
  • Prepaid cell phones

Telecommunications providers must collect these fees from their customers and remit them to the Tax Commission using form TC-62Y.

Pre-paid phone sellers must also collect these fees at the time of the sale and remit them to the Tax Commission using form TC-62W.

Sales and use tax exemptions do not apply to these fees.