Prepaid Wireless Tax

A prepaid E911 fees is imposed upon the consumers of prepaid wireless telecommunications services that have the ability to dial 911.

 

Frequently Asked Questions

All Rhode Island sales tax permit holders who sell prepaid wireless telecommunication services on a "cash-and-carry" or "pay-as-you-go" basis. 

Total amount of prepaid wireless telecommunications retail sales transactions is subject to a 2.5% charge. However, the law allows for a Seller administrative deduction. A seller shall be permitted to deduct and retain one percent (1%) of prepaid wireless E-911 charges that are collected by the seller from consumers.

The Prepaid Wireless Tax is to be paid on a monthly or quarterly frequency following the filer’s sales tax filing frequency. https://tax.riecms.acsitefactory.com/tax-sections/sales-excise/sales-use-tax

Resources

Statute: R.I. Gen. Laws § 39-21.2

Contact Us

Excise Tax Section
Email:  Tax.Excise@tax.ri.gov
Phone: 401.574.8955
Fax:     401.574.8914