911 Service Charge for Prepaid Wireless Telecommunications Service
North Carolina imposes a 911 service charge on each retail purchase of prepaid wireless telecommunications service occurring in the state. A prepaid wireless telecommunications service is a wireless telecommunications service that meets the following conditions:
- Allows a caller to dial 911 to access the 911 system
- Paid for in advance
- Sold in predetermined units or dollars of which the number declines with use in a known amount.
Examples of a prepaid wireless telecommunications service subject to the fee include: a sale of a prepaid wireless phone card, a sale of a prepaid wireless phone, a recharge of a prepaid wireless phone card or a recharge of a prepaid wireless phone.
What Service Charge is Due?
The current rate is fifty-five cents (0.55¢) per retail transaction occurring in this state. The 911 service charge is in addition to all other taxes.
Sellers of prepaid wireless telecommunications service shall collect the 911 service charge for prepaid wireless telecommunications service from the consumer. Sellers may deduct and retain from the 911 service charges they collect from consumers an administrative allowance of five percent (5%). The 911 service charges for prepaid wireless telecommunications service are reported to the Department on Form E-500L, 911 Service Charge Prepaid Wireless Telecommunications Return.
How Do I Find More Resources?
You may visit the following links to find more resources related to the 911 Service Charge.
- 911 Service Charge for Prepaid Wireless Telecommunications Service Bulletin
- Filing Frequency and Due Dates
- Frequently Asked Questions
- Important Notices Regarding the 911 Service Charge
- How to Amend Your Return
- Form E-505 (this form includes legislative changes to the taxes administered by the Sales and Use Tax Division by year)
- Yearly Law Changes Publications
- Written Determinations
- NC General Statutes §§ 143B-1403 & 143B-1414
Forms
To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. Frequently Asked Questions about Forms.
| Form | Description |
|---|---|
| NC-BR | Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Machinery and Equipment Tax |
| E-500L | 911 Service Charge Prepaid Wireless Telecommunications Return - Instructions |
| E-588L | Claim for Refund 911 Service Charge on Prepaid Wireless |
| E-595E | Streamlined Sales and Use Tax Agreement Certificate of Exemption (Use this form for Resale Transactions) |
| NC-AC | Business Address Correction |
| NC-BN | Out-of-Business Notification |
To ensure you are able to view and fill out forms, please save forms to your computer and use the latest version of Adobe Acrobat Reader. Frequently Asked Questions about Forms.
| Form | Period | Description |
|---|---|---|
| E-500L | July 2023 - current | 911 Service Charge Prepaid Wireless Telecommunications Return - Instructions |
| E-500L | July 2018 - June 2023 | 911 Service Charge Prepaid Wireless Telecommunications Return - Instructions |
| E-500L | January 2015 - June 2018 | 911 Service Charge Prepaid Wireless Telecommunications Return - Instructions |