| Filing frequency: | See Sales Related Taxes Must be filed electronically using Taxpayer Access Point |
|---|---|
| Payment frequency: | See Sales Related Taxes |
| Forms: | Must be filed electronically through Taxpayer Access Point |
| Statutes: | §69-2 |
| Revenue: | Used for state and local 911 services and statewide public-safety radio systems |
| Information: | Fees assessed on sales of:
Telecommunications providers must collect these fees from their customers and remit them to the Tax Commission. Pre-paid phone sellers must also collect these fees at the time of the sale and remit them to the Tax Commission. Sales and use tax exemptions do not apply to these fees. |
