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|
|Revenue:||Used for state and local 911 services and the poison control center|
|Information:||Fees assessed on sales of:
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.