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eFile & Pay

New E911 Surcharge Rate

The E911 surcharge increased on November 1, 2013 to 51 cents per retail transaction on sales of prepaid wireless telecommunication service.  Prior to 11/1/13, the surcharge rate was 33 cents per retail transaction.

Prepaid telecommunication service includes:

  • Prepaid wireless telephone minute cards;
  • Prepaid phones that include minute plans; or
  • Prepaid wireless service in any other form

Prior to 11/1/13: 

  • Surcharge rate = 33 cents per retail transaction
  • 32 cents reported and paid with the sales/use return
  • Retailer allowed to keep 1 cent

On or after 11/1/13: 

  • Surcharge rate = 51 cents per retail transaction
  • 49 cents reported and paid with the sales/use return
  • Retailer allowed to keep 2 cents

How to report and pay the surcharge amount on the sales/use tax return using eFile & Pay: 

  • The eFile & Pay system will use an amount of 49 cents per transaction on the fourth quarter return, as well as on the annual return for 2013
  • The option to report transactions at 32 cents will not be available on the eFile & Pay system for those periods
  • Due to the different surcharge rates during the periods, the worksheet below should be completed to determine the correct amount to report on the return
  • DO NOT send the worksheet to the Department, but keep it for your records.

E911 Surcharge Worksheet                                                 Number of Transactions                  Rate                Surcharge Amount

  • Number of retail transactions 
    prior to 11/1/13….... ._________________            X       $0.32      =       $ _______________

 

  • Number of retail transactions 
    on or after 11/1/13…._________________             X       $0.49      =       $ _______________
  • Total surcharge amount……………………… ………………………….$ _______________

 

  • Divide the amount on line 3 by 0.49 (round to the nearest whole number)……………………………………… _______________
  • Enter the amount on line 4 as the “Total number of retail transactions” on the eFile & Pay E911 Surcharge Schedule.  The eFile & Pay system will calculate the surcharge using 49 cents, which will result in the correct amount of surcharge for the period.

 

E911 Surcharge Worksheet Example                                 Number of Transactions                  Rate                Surcharge Amount

  • Number of retail transactions 
    prior to 11/1/13……….….... .______75_________            X       $0.32      =       $ ____24________

 

  • Number of retail transactions 
    on or after 11/1/13………….______150________             X       $0.49      =       $ ____74 (rounded)
  • Total surcharge amount………………………………………………………………….$ ____98________

 

  • Divide the amount on line 3 by 0.49 (round to the nearest whole number)……………………………………… ___200________
  • Enter the amount on line 4 as the “Total number of retail transactions” on the eFile & Pay E911 Surcharge Schedule.  The eFile & Pay system will calculate the surcharge using 49 cents, which will result in the correct amount of surcharge for the period.

                                                                                                                                                                                                                        200 X $0.49 = $ 98