Florida retail sellers of prepaid wireless services will be required to collect a 40-cent E911 fee on the sale of certain prepaid wireless services, beginning January 1, 2015. The fee applies to sales of prepaid wireless services that allow connection to- and interaction with- the Enhanced 911 (E911) System.
“Prepaid wireless services” are those that are paid for in advance (as the name suggests) and either:
- Expire on a certain (predetermined) date, or
- Decrease on a predetermined schedule.
These prepaid wireless services may include: calling cards, plans, replenishments or devices sold with prepaid wireless services. They are not subject to sales tax.
The collection of the E911 fee is expected to cost retailers, at least initially. To help offset costs, sellers are permitted to retain E911 fees collected from January 1 through February 28, 2015.
Florida Department of Revenue website.
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