taxes

9-1-1 Prepaid Wireless Emergency Service Fee

Who is responsible for this fee?

The seller collects a 9-1-1 Prepaid Wireless Emergency Service Fee from the consumer at the time of each retail transaction of prepaid wireless telecommunications for use in Texas, which is remitted to the Comptroller.

"Prepaid wireless telecommunications service" means a mobile telecommunication service that is paid for in advance and allows a person to access 9-1-1 emergency communication services.

Service providers must register to collect and remit this fee by applying for a sales tax permit. Any person who sells prepaid wireless telecommunications services, or who uses their own prepaid wireless telecommunications services, must file Form 54-104, Texas Prepaid Wireless 9-1-1 Emergency Services Fee Report (PDF).

Rates

2 percent of the purchase price of each prepaid wireless telecommunications service purchased in person, by telephone, over the internet or by any other method.

Due Date

Quarterly – 30th day following the end of the quarter in which the fee or surcharge was collected (for example, April 30 for 1st quarter collections). Reports must be filed even if no fee is due.

Penalties and Interest

Penalties
  • A $50 penalty is assessed on each report filed after the due date.
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Discounts

2 percent of total collected fees.

Reporting and Payment Requirements

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.

Less than $100,000

Select one of these reporting methods:

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

Select one of these reporting methods:

TEXNET is the only acceptable payment method.