§ 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 chapter 19 of title 44 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 for documenting sale for resale transactions for sales tax purposes under § 44-18-25.
(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; P.L. 2020, ch. 79,
art. 1, § 14.