Tax Commission
E-911 Emergency Service Telephone Charges
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.
Pre-paid phone sellers must also collect these fees at the time of the sale and remit them to the Tax Commission.
For more information see Prepaid Disposable Cell Phone Tax.
Tax Rates
- 911 Emergency Service Charge: $0.73 monthly per service line with a seller discount of 1.5%.
- Unified Statewide 911 Emergency Service Charge: $0.25 monthly per service line with a seller discount of 1.5%
- Radio Network Charge: $0.27 monthly per service line
For more information please refer to our Sales Tax Rates.
Exemptions and Adjustments
Sales and use tax exemptions do not apply to these fees.
To apply for a sales-related tax account, use our Taxpayer Access Point.
Important: When applying, you must first select Sales and Use Tax to proceed.
For details on how to file, please review the filing instructions.
Filing and Payment Frequency
Due dates for sales and related taxes are based on the previous year’s sales tax liability, as determined by the Annual Sales Tax Liability Table.
Sales and related tax returns are due the last day of the month after the filing period. For example, returns for annual filers are due January 31. If a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.
New businesses estimate the amount of sales and use tax liability when applying for a license and are assigned a filing status. The Tax Commission reviews accounts annually and notifies businesses in writing if the filing status changes.
For instruction on how to file please see filing instructions.
Forms and Publications
Statues and Rules
Revenue
Used for state and local 911 services and statewide public-safety radio systems