A new North Dakota law creates a separate prepaid wireless (PPW) emergency 911 fee. Effective January 1, 2014, a seller of prepaid wireless service must collect the fee on each retail transaction and remit the fee at the same time and in the same manner as sales and use tax.
The audit, refund, credit, and other rules applicable to sales and use tax will apply to the PPW fee. Sellers will be required to complete a 911 fee return but may file the return and pay fees at the same time as their sales and use tax.
Currently, prepaid wireless providers collect the same 911 fees as wireline carriers, VoIP providers, and post-paid wireless providers.
Easily locate 911, USF, and other funds that each state requires a provider of telecom services to collect and remit in our Telecommunications Funds Matrix. Get a sample by clicking on the button below.