You must collect and remit this tax if:
- You provide telecommunications or voice over internet protocol (VoIP) service with access to the 9-1-1 Emergency Reporting 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 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 tax include:
- Phone accessories, such as batteries, chargers, phone covers, etc.
- 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.
The following tax rates are assessed per month or per transaction for prepaid wireless telecommunications service.
The current rate $1.25 per month for transactions
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.
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 tax account.
You can register with Revenue Online after completing your return. If this is NOT your first time filing an Oregon E911 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.
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):
- 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. Each purchase is considered a transaction, even if all three cards are purchased on the same receipt.
- If Ilsa buys one prepaid cellular phone card with 150 minutes of service online, she will pay $1.25 in E-911 tax (one card x $1.25).
- If Aaron buys 150 minutes of service online for his phone, he will pay $1.25 in E911 tax (one sale x $1.25).
Will I be compensated for collecting the tax?
Retail transactions made on or after October 1, 2015, and before January 1, 2022 are allowed to reduce the tax reported to the department by 2 percent.
Retail transactions conducted on and after January 1, 2022, no longer qualify for a 2 percent reduction.