Skip to Main Content

Taxpayers will have until the end of June to pay Professional Privilege tax with no penalty or interest. Click here to file.

911 Surcharge

Retailers of prepaid wireless communication services are required to collect a 911 surcharge from their customers on prepaid wireless sales of $10 or more that are also subject to sales tax. The 911 surcharge is $1.16 per prepaid wireless sale, and it must be reported and remitted to the Department of Revenue on the sales and use tax return or the TV programming and telecommunications sales and use tax return. For more information about the 911 surcharge fee on prepaid wireless calling services, see Important Notice 15-02

Beginning July 1, 2017, retailers of wireline and non-prepaid wireless telecommunication services also report and remit the monthly 911 surcharge of $1.16 collected from their customers to the Department of Revenue.  It is reported and remitted in conjunction with the sales and use tax on Schedule D of the TV programming and telecommunications sales and use tax return.  Any 911 surcharge collections and remittance forms for periods prior to July 1, 2017, on wireline and non-prepaid wireless telecommunication services must be submitted to the Tennessee Emergency Communications Board.  For more information about 911 surcharges on monthly wireline and non-prepaid wireless telecommunications services, see Important Notice 17-05.