Service providers must pay this fee on each wireless telecommunications connection. A “wireless telecommunications connection” is any wireless communication mobile station that connects a wireless service provider to the local exchange service provider.
Service providers must register to collect and remit this fee by applying for a sales tax permit. Use Form 54-103, Texas 9-1-1 Wireless Emergency Service Fee Report (PDF), to file and pay.
$.50 per month for each wireless telecommunications connection.
Monthly – 20th day following the end of the of each month in which the fee or surcharge was collected (for example, April 20 for March collections).
1 percent of total collected fees.
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.