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Emergency Services Telephone Fee

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

Also called 911 Emergency Telephone Service Charge

Filing frequency: See Sales Related Taxes
Must be filed electronically using Taxpayer Access Point
Payment frequency: See Sales Related Taxes
Forms: TC-62W, TC-62Y 
Statutes: §69-2
Revenue: Used for state and local 911 services and the poison control center
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 using form TC-62Y.

Pre-paid phone sellers must also collect these fees at the time of the sale and remit them to the Tax Commission using form TC-62W.

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