Alabama – Prepaid Wireless 911 Charge Rate Change

SALT Report 2865 – The Alabama Department of Revenue issued a notice to anyone who makes retail sales of prepaid wireless telecommunication services, including sales of prepaid wireless minutes via phone, card, download, code, or any other type of transaction.

The notice provides that on May 9, 2013, the Alabama Statewide 911 Board adopted a new flat rate of $1.60 for the 9-1-1 service charges.  The current rate of $.70 per retail transaction will be in effect until October 1, 2013, at which time the new flat rate of $1.60 per retail transaction will be imposed.

The new rate must be reported on the October 2013 tax return that is due on November 20, 2013.  To report the tax, the Department has created the “Prepaid Wireless 9-1-1 Return” which must be filed through the Department’s online filing system, My Alabama Taxes (MAT).

For Further Information

Alabama Department of Revenue – Prepaid Wireless 9-1-1 Charge

Act #2012-293

Prepaid Wireless 9-1-1 Charge Frequently Asked Questions