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 Is a wholesale sale of a prepaid wireless telecommunications service subject to

the 911 service charge?

No. A purchaser of prepaid wireless telecommunications service at wholesale must provide

Form E-595, Streamlined Sales and Use Tax Agreement Certificate of Exemption, to the seller

at the time of the purchase as a seller’s authority not to charge the 911 service charge.

 Is a seller required to collect the 911 service charge in addition to sales tax on

the same retail sale or recharge of a prepaid wireless calling service as defined

in G.S. 105-164.3(27a)?

Yes. The 911 service charge is due in addition to any State and applicable local sales tax on

the sale or recharge of a prepaid wireless calling service. The 911 service charge must be

separately stated on an invoice, receipt, or other reasonable notification provided to the

consumer by the seller at the time of the retail transaction.

 If a seller collects sales tax on the retail sale or recharge of prepaid telephone

calling service, is the seller required to collect the 911 service charge on the

same retail sale of a prepaid calling service that is not a prepaid wireless calling

service?

No. The retail sale or recharge of a prepaid calling service that is not a prepaid “wireless”

calling service is not subject to the 911 service charge.

 Where can a seller obtain Form E-500L, 911 Service Charge Prepaid Wireless

Telecommunications Return?

Form E-500L is available online at the Department’s website. To request a paper copy of

Form E-500L, contact the Department’s Forms Line at 1-877-252-3052 (toll-free).

 Will the Department mail Form E-500L to sellers that register to collect and remit

the 911 service charge?

A supply of Form E-500L and later coupon booklets will be mailed to each newly registered

seller by the Department. Taxpayers may also obtain Form E-500L from the Department’s

website or contact the Department’s Forms Line at 1-877-252-3052 (toll-free).

 How often should Form E-500L be filed with the Department?

A seller shall file Form E-500L as follows:

1. Semiannually. The service charges collected in the first six months of the calendar

year are due by July 20. The service charges collected in the second six months of

the calendar year are due by January 20.

2. Monthly. The service charges collected in a month are due by the 20th day of the

month following the calendar month covered by the return.

If a seller does not indicate a preferred filing frequency, a semiannual filing frequency will be

established for the seller by the Department.

March 2015

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