9-1-1 emergency communication tax
If you sell prepaid wireless services or products to consumers, you must collect the Oregon Emergency Communications (E911) tax of $0.75 per transaction. If you provide telecommunications services to subscribers, you must continue to collect the tax of $0.75 per access per month. You must also collect the tax of $0.75 per transaction for any prepaid wireless services or products you sell directly to consumers. All receipts for the prepaid wireless services sold must separately state the tax. For detailed information read the following:
Starting with returns due January 31, 2016, you’ll need to file online with our web-based system, Revenue Online, that provides convenient tools for managing your E911 tax account. This electronic form will calculate the tax you owe, allow for payment, and verify we received your filing and payment.
The Emergency Communications Tax Worksheet for Quarter 4 will help you collect the information you will need to calculate the tax and file online.
|Who must pay this tax?|
Prior to October 1, 2015
If you provide telecommunications or VoIP service with access to the 9-1-1 Emergency Reporting System, you are considered a provider and must collect this tax from each subscriber through monthly billings. You are required to file a return and pay the tax quarterly to the Oregon Department of Revenue.
October 1, 2015 forward
If you sell prepaid wireless services or products to consumers you are considered a retailer and you must collect this tax from each customer. Retailers of prepaid wireless collect the tax at point of sale regardless of whether you sell online or at an Oregon store location. A provider who sells prepaid wireless directly to consumers is considered both a provider and a retailer. As a retailer, a provider, or both, you are required to file a return and pay the tax quarterly to the Oregon Department of Revenue.
|Who is exempt?
The subscriber or consumer must identify the authority and provide verification to the provider or retailer. Read more about qualified exemptions.
|Returns and payments|
Returns and paymentsYou must file a zero return even if there
was no tax collected for the reporting period. The tax return and
payment are due on or before the last day of the month following the end
of each calendar quarter (i.e., April 30, July 31, October 31, and
Penalty and interest
you fail to file a return or pay the amount due by the due date, a
penalty of 5 percent of the amount due will be charged. If a return is
not filed within one month of the due date, an additional penalty of 20
percent will be charged.
will be added to any unpaid amount, calculated from the time the tax
becomes due. Interest will be accrued at the rate established under
Oregon law for each month or fraction of a month. ORS 305.220
Get up-to-date tax information by subscribing to 9-1-1 emergency communication tax updates provided by the Oregon Department of Revenue.
Phone: (503) 378-4988 or (800) 356-4222
Oregon Department of Revenue
PO Box 14110
Salem, OR 97309-0910