1.There is imposed a prepaid wireless emergency 911 fee of two and one-half percent
on the gross receipts of sellers from all sales at retail of prepaid wireless services in
this state.
a.A retail transaction that is made, in person, by a consumer at a business location
of the seller shall be treated as occurring in this state if that business location is in
this state. Any other retail transaction shall be treated as occurring in this state if
the retail transaction is treated as occurring in this state under the provisions of
chapter 57-39.4 as those provisions apply to a prepaid wireless calling service.
b.Prepaid wireless emergency 911 fees collected by sellers shall be remitted to the
commissioner.
c.An entity required to collect and remit the prepaid wireless emergency 911 fee
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1. There is imposed a prepaid wireless emergency 911 fee of two and one-half percent
on the gross receipts of sellers from all sales at retail of prepaid wireless services in
this state.
a. A retail transaction that is made, in person, by a consumer at a business location
of the seller shall be treated as occurring in this state if that business location is in
this state. Any other retail transaction shall be treated as occurring in this state if
the retail transaction is treated as occurring in this state under the provisions of
chapter 57-39.4 as those provisions apply to a prepaid wireless calling service.
b. Prepaid wireless emergency 911 fees collected by sellers shall be remitted to the
commissioner.
c. An entity required to collect and remit the prepaid wireless emergency 911 fee
shall register with the commissioner. The registration shall be made in the form
prescribed by the commissioner, in which the registrant shall identify the name
under which the registrant transacts or intends to transact business, the location
of the business, the federal identification number, and other information as the
commissioner may require.
d. Gross receipts from sales at retail of prepaid wireless services are exempt from
the prepaid wireless emergency 911 fee imposed by this section when the sale is
made to a person entitled to a sales and use tax exemption under subsection 6 or
12 of section 57-39.2-04.
2. The prepaid wireless emergency 911 fee shall be collected by the seller from the
consumer. The amount of the prepaid wireless emergency 911 fee shall be either
separately stated on an invoice, receipt, or other similar document that is provided to
the consumer by the seller, or otherwise disclosed to the consumer.
3. The prepaid wireless emergency 911 fee is the liability of the consumer and not of the
seller or any provider, except that the seller shall be liable to remit all prepaid wireless
emergency 911 fees the seller collects from the consumer, including all fees the seller
is deemed to collect when the amount of the fee has not been separately stated on an
invoice, receipt, or other similar document provided to the consumer by the seller.
4. If the amount of the prepaid wireless emergency 911 fee imposed by this section is
separately stated on an invoice, receipt, or other similar document provided to the
consumer, the prepaid wireless emergency 911 fee may not be included in the base for
measuring any other tax, fee, surcharge, or other charge that is imposed by this state,
any political subdivision of this state, or any intergovernmental agency.
5. When prepaid wireless service is sold with one or more other products or services for
a single, nonitemized price, then the percentage specified in subsection 1 shall apply
to the entire nonitemized price unless the seller elects to apply the percentage to:
a. The amount of the prepaid wireless service that is disclosed to the consumer as a
dollar amount, including the fee imposed by this section; or
b. The seller identifies the portion of the price that is attributable to the prepaid
wireless service by reasonable and verifiable standards from its books and
records that are kept in the regular course of business.
6. If a minimal amount of prepaid wireless service is sold with a prepaid wireless device
for a single, nonitemized price, then the seller may elect not to apply the percentage
specified in subsection 1. For purposes of this subsection, an amount of service
denominated as ten minutes or less, or five dollars or less, is minimal.
7. The provisions of chapter 57-39.2, pertaining to the administration of the retail sales
tax, including provisions for audit, refunds, credits, or rules, not inconsistent with the
provisions of this chapter, govern the administration of the prepaid wireless emergency
911 fee imposed in this chapter.
8. a. A seller must complete a prepaid emergency 911 fee return reporting the gross
receipts of the seller for prepaid wireless services sold, the amount of the prepaid
wireless emergency 911 fee for the period covered by the return, and any other
information the commissioner may require to enable the seller to correctly
compute and collect the prepaid wireless emergency 911 fee.
b. If the seller is a retailer under chapter 57-39.2, the seller may file the prepaid
emergency 911 fee return and pay the fees due at the same time the sales and
use tax is due under section 57-39.2-11 or 57-39.2-12.
c. The seller required to collect, report, and remit the prepaid wireless
emergency 911 fee imposed under this section may retain three percent of the
fee.