• Skip to primary navigation
  • Skip to main content
  • Skip to footer

Windham Region Chamber of Commerce

  • Home
  • News
    • Chamber News
    • Member News
  • Community Programs
    • Eastern CT Veterans Community Center
      • Resources
      • Survivors of Suicide Loss
      • Afghanistan: Let’s Talk About It
  • Business Resources
    • RE-OPENING CT
    • COVID-19
    • Business Resource Center
    • Windham Region Business Directory
  • Upcoming Events
  • Member Center
    • Member Login
    • Member Directory
    • Member to Member Deals
    • Chamber Alliance Networking (CAN) Coffee Hour
  • Join
    • Benefits Of Membership
  • Staycations
    • Step Back in Time
    • Shopping Staycation
    • The Great Outdoors
  • About Us
    • 2019 Annual Report
    • 2020 Board of Directors
    • Contact Us

Nov 12, 2012 by Windham Chamber

New E 9-1-1 fee

Dear Taxpayer,

This letter contains information about a new fee that you may be required to collect in connection with the sale of certain items including prepaid wireless phone cards and prepaid cell phones.

On or after January 1, 2013, retailers selling prepaid wireless telecommunications service (as defined below) within Connecticut must collect a prepaid wireless E 9-1-1 fee from the consumer on the purchase of prepaid wireless telecommunications service.

E 9-1-1 Fee Assessment

Legislation passed in 2012 (2012 Conn. Pub. Acts 153) levies a prepaid wireless E 9-1-1 fee on each purchase of prepaid wireless telecommunications service from a retailer. The fee is equal to the monthly fee the Connecticut Public Utility Regulatory Authority (PURA) assesses on other telecommunications service subscribers, which presently is 67¢. The fee is recalculated by PURA annually.

Prepaid wireless telecommunications service means a wireless telephone service that a consumer pays for in advance, that allows the consumer to access the E 9-1-1 system by dialing 9-1-1, and that is sold in predetermined units or dollars that decline with use.

Prepaid wireless telecommunications includes prepaid wireless phone cards, recharge or refill authorization codes, and prepaid cell phones or other prepaid wireless devices preloaded with airtime minutes. Prepaid wireless telecommunications service does not include wireless telecommunications services that are not paid for in advance.

Collecting E 9-1-1 Fees

Retailers must collect the E 9-1-1 fee on each retail purchase of prepaid wireless telecommunications service occurring in Connecticut on or after January 1, 2013. A retail transaction subject to the E 9-1-1 fee occurs in this state if the retail transaction is subject to Connecticut sales tax.

A retail transaction includes any purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.  Retailers maintaining certificates of resale for sales tax purposes are not required to obtain additional documents for purposes of documenting purchases for resale with regard to the E 9-1-1 fee.

In addition, each separately priced prepaid wireless item sold is subject to the fee. For example, if two prepaid phone cards are sold to a consumer, the retailer must collect E 9-1-1 fees from the consumer in the amount of $1.34 (67¢ for each retail transaction).

Retailers must separately state the E 9-1-1 fee on the invoice, receipt, or other sales document given to the purchaser, or post such amount conspicuously on the retailer’s Internet website or on a sign conspicuously displayed to the consumer at the point of sale. Separately stated E 9-1-1 fees are not included in the sales price subject to sales and use tax. A retailer failing to separately state the E 9-1-1 fee on the invoice, receipt or other similar document given to the purchaser is liable for the fee.

Reporting E 9-1-1 Fees

Retailers must use Form OP-153, Prepaid Wireless E 9-1-1 Fee Return, to report and remit the E 9-1-1 fee to DRS and to calculate a 1% administrative fee retailers are allowed to keep. Form OP-153 is available on the Department of Revenue Services (DRS) website. Taxpayers are encouraged to file Form OP-153 and remit the fees electronically through the Taxpayer Services Center at www.ct.gov/TSC.

Retailers collecting the E 9-1-1 fee will follow the same payment procedures in place for the sales and use tax. Monthly sales and use tax filers that collect the E 9-1-1 fee will report and pay the fee each month. All quarterly and annual sales tax filers that collect the E 9-1-1 fee will report and pay the fee on a quarterly basis. Seasonal and four-week sales tax filers that collect the E 9-1-1 fee will report and pay the fee at the same time they file their sales tax return.

More information on the E 9-1-1 fee will be posted on the DRS website at www.ct.gov/DRS. You can find forms and other tax information there, or you can call our Taxpayer Services Division at

1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) or 860-297-5962 (from anywhere) during business hours, 8:30 a.m. to 4:30 p.m.

 

Thank you for your cooperation.

Filed Under: Member News

Footer

Connect With Us

We’re conveniently located in the heart of downtown Willimantic’s business district. Call us to schedule a meeting to discuss your business needs or to meet with our Business Resource Center.

Windham Region Chamber of Commerce
1320 Main St., Suite 27
Willimantic CT 06226
Phone: (860) 428-7739

info@windhamchamber.com

Subscribe to our newsletter!

Sign up below to receive weekly news and events from the Chamber!

Select list(s) to subscribe to


By submitting this form, you are consenting to receive marketing emails from: The Chamber of Commerce, Inc, Windham Region, 1010 Main Street, Willimantic, CT, 06226, https://www.windhamchamber.com. You can revoke your consent to receive emails at any time by using the SafeUnsubscribe® link, found at the bottom of every email. Emails are serviced by Constant Contact

Recent Posts

  • SLICE OF LIFE Living History Event in Windham, CT
  • STANDARD MILEAGE RATES FOR 2022 & OTHER MILEAGE TAX INFO
  • DID YOU KEEP ANY OF YOUR EMPLOYEES THROUGHOUT THE PANDEMIC? YOU NEED TO READ THIS!
  • DO YOU OWE ANY CT TAXES FROM 2020 OR BEFORE? THERE IS HELP
  • MAPLE FESTIVAL IS MARCH 19-20!!

Categories

Copyright © 2023 · The Chamber of Commerce, Inc. Windham Region