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Statewide Public-Safety Radio System


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:

  • 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.

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