§ 39-21.2-5. Administration of E-911 charge. (a) Time and manner of payment. Prepaid wireless E-911 charges collected by sellers shall be remitted to the division at the times and in the manner provided by the streamlined sales and use tax as described in § 44-18.1-34. The division shall establish registration and payment procedures that substantially coincide with the registration and payment procedures that apply to the streamlined sales and use tax.
(b) 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.
(c) Audit and appeal procedures. The audit and appeal procedures applicable to sales and use tax under § 44-19-18 of the general laws shall apply to prepaid wireless E-911 charges.
(d) Exemption documentation. The division shall establish procedures by which a seller of prepaid wireless telecommunications service may document that a sale is not a retail transaction, which procedures shall substantially coincide with the procedures form documenting sale for resale transactions for sales tax purposes under § 44-19-18.
(e) All E-911 fees collected pursuant to this section shall be deposited in a restricted-receipt account and used solely for the operation of the E-911 uniform emergency telephone system.
History of Section. (P.L. 2010, ch. 23, art. 9, § 12; P.L. 2019, ch. 88, art. 2, § 9.)
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
