Tax Law Updates | New Statutes, Regulations, and Rulings
July 12, 2010
Mississippi DOR: Wireless Telecom Retailers Are Required to Collect $1 for Emergency Phone Services
Notice to Service Providers Who Sell Prepaid Wireless Communications Services
Notice 90-10-002, 7/1/2010
The Mississippi Department of Revenue (“DOR,”or “Department”) has issued a bulletin to explain that effective July 1, 2010, Senate Bill 2938 as passed during the 2010 Regular Session of the Mississippi Legislature requires retailers of prepaid wireless telecommunication services to collect a $1.00 Prepaid Wireless E911 Charge.
Examples of prepaid wireless telecommunication services are cellular phones that come preloaded with a set dollar amount or set number of minutes for use by the customer and cards the customer uses to reload their cellular phone with a set dollar amount or set number of minutes, according to the DOR.
Retail sales of…
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