The Alabama Department of Revenue will begin administration of the Prepaid Wireless 9-1-1 Charge effective September 1, 2012.  This regulation (Legislative Act No. 2012-293) requires all sellers making retail sales of prepaid wireless telecommunication services to collect from consumers a Prepaid Wireless 9-1-1 Charge.  This includes, but is not limited to, the sale of prepaid wireless minutes via phone, card, download, code or any other manner of transaction. 

The first return will be for the month of September due by October 20, 2012.  This will be reported on a new form entitled “Prepaid Wireless 9-1-1 Return.”  It is required for this return to be filed electronically on the ADOR website.  You should receive a notice from ADOR with your sign on and access code.  If you don’t receive a notice and you need this information you may call the Sales and Use Tax Division at (334) 242-1490.

The rate is currently $0.70 per retail transaction and the charge will remain at this rate until October 1, 2013.