Upcoming changes to the E911 and 988 program
Beginning January 1, 2026, new businesses will now register for the E911-988 tax through our “Register for a business tax" link through Revenue Online. We will be discontinuing the option to file the E911-988 return through the “File a return" link, under Revenue Online, Quick Links section. The return will now be available through your logged-in account with Revenue Online.
About E911 and 988 Tax
You must collect and remit this tax if:
- You provide telecommunications or voice over internet protocol (VoIP) service with access to the 911 Emergency Reporting System and the 988 suicide prevention and behavioral health crisis system: or
- You sell prepaid wireless services or products to consumers.
A "prepaid wireless communications product or service" is a plan for wireless communications that allows the buyer to use wireless services and is paid for in advance.
Examples of products or services subject to the E911 and 988 tax include:
- A wireless handset activated for use with prepaid service.
- Additional prepaid minutes, regardless of whether the purchase is made at a retailer's physical location, online, or over the phone.
Examples of products or services not subject to the E911 and 988 tax include the following.
- Phone accessories, such as batteries, chargers, phone covers, etc.
- Ringtones
- Prepaid minutes from a communications provider sold to a retailer for resale
- Long-distance phone cards
Note: For the purposes of these instructions, "products" and "services" have the same meaning.
E911 rates
The following tax rates are assessed per month or per transaction for prepaid wireless telecommunications service.
988 rate
The following tax rate is assessed per month or per transaction for prepaid wireless telecommunications service.
Additional 988 exemption
The 988 tax allows an additional exemption for Oregon Lifeline transactions. The exemption is not available for E911.
Returns and payments
Returns and payments are due on or before the last day of the month following the end of each quarter. You must file a return even if you don't collect any taxes during the reporting period. Both E911 and 988 will be included on the same return.
Quarterly filing due dates
There is a 5 percent penalty if you don't pay the tax by the due date. A 20 percent penalty is charged if you don't file a return within 30 days of the due date. Interest is added to any unpaid tax and calculated from the time the tax becomes due.
If you want to file your return electronically
Revenue Online will calculate the tax you owe, allow for payment, and verify when we receive your filing and payment. Revenue Online also provides convenient tools for managing your E911-988 Tax account.
You can register with Revenue Online after completing your return. If this is NOT your first time filing an Oregon E911-988 Tax return, you'll need the following information to register:
- An email address.
- Your federal employer identification number (FEIN).
- Business ZIP code.
- Business account ID.
- A letter ID number, a recent payment amount, or the tax-due line amount from a recent return.
Additional information
What is a "retail transaction?"
A "retail transaction" is when you sell prepaid wireless telecommunications products or services for any purpose other than resale. There could be more than one retail transaction in a sale.
Examples (based on $1.25 per month or transaction for E911 and $0.40 per month or transaction for 988):
If Allen buys three prepaid cellular phone cards with 50 minutes of service each at a local retailer, he will pay $3.75 (three cards x $1.25 per card) in E911 taxes. He will also pay $1.20 (three cards x $0.40 per card) in 988 tax, making his total due $4.95 for the E911-988 Tax. Each purchase is considered a transaction, even if all three cards are purchased on the same receipt.
If Lisa buys one prepaid cellular phone card with 150 minutes of service online, she will pay $1.65 in E-911/988 tax (one card x $1.25 and one card x $0.40).
If Aaron buys 150 minutes of service online for his phone, he will pay $1.65 in E911/988 tax (one sale x $1.25 for E911 and $0.40 for 988).