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 & 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 will report and remit the monthly 911 surcharges collected from their customers to the Department of Revenue on the TV programming and telecommunications sales and use tax return. The monthly 911 surcharges on wireline and non-prepaid wireless telecommunication services will no longer be reported and paid to the Tennessee Emergency Communications Board.