Service providers must pay this fee for each local exchange access line, equivalent local exchange access line or wireless telecommunications connection.
Service providers must register to collect and remit this fee by applying for a sales tax permit. Use Form 54-102, Texas 9-1-1 Equalization Surcharge Report (PDF), to file and pay.
$.06 for each local exchange access line, equivalent local exchange access line or wireless telecommunications connection.
Monthly – 30th day following the end of the month in which the fee or surcharge was collected.
1 percent of total collected surcharges.
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.