Fillable Form Op-153 - Prepaid Wireless E 9-1-1 Fee Return (Page 2 of 2) in pdf

OP-153 Instructions

General Instructions

Line 6 - Late Payment Penalty: If a fee is due, the penalty for

underpayment of the fee is 15% (.15) of the fee due or $50,

OP-153, Prepaid Wireless E 9-1-1 Fee Return, must be

whichever is greater.

completed and ﬁ led even if no retail transactions for prepaid

Penalties for late electronic funds transfer (EFT) payments are:

wireless telecommunications service were made and no fee

• 2% of the tax due for EFT payments not more than 5 days late;

is due.

• 5% for EFT payments more than 5 days but not more than

If you are ﬁ ling an amended return, check the box on the return.

15 days late; and

Enter the address of the physical location where prepaid

• 10% for EFT payments more than 15 days late.

wireless telecommunications service is sold.

Late Filing Penalty: If no fee is due, the Commissioner of

Due Date: OP-153 is due on or before the last day of the

Revenue Services may impose a $50 penalty for the late ﬁ ling

month following the end of the ﬁ ling period. The ﬁ ling period

of any return or report required by law to be ﬁ led.

is the same as for sales and use tax except annual ﬁ lers must

Line 7 - Interest: If this is a late or amended return, compute

ﬁ le OP-153 quarterly. The return may be ﬁ led electronically

through the Department of Revenue Services (DRS) Taxpayer

the interest at the rate of 1% (.01) per month or fraction of a

month from the due date until the date of payment. Interest is

Service Center (TSC) at Visit the TSC

to register and ﬁ le electronically or print returns. If you ﬁ le

based on the amount that should have been remitted on time.

electronically you must also pay electronically.

Line 8 - Add Lines 5, 6, and 7.

If the return is mailed, the return must be postmarked on or

Payment Options

before the due date. A return is ﬁ led timely if received or if

the date shown by the U.S. Postal Service cancellation mark

Pay Electronically: Use the TSC to make a direct tax payment.

is on or before the last day of the month following the ﬁ ling

After logging onto the TSC, select the Make Payment Only

period shown on the return. If the due date falls on a Saturday,

option and choose Prepaid Wireless Fee from the drop down

Sunday, or legal holiday, the next business day is the due date.

box. Using this option authorizes DRS to electronically withdraw

from your bank account (checking or savings) a payment on a

Make your check payable to: Commissioner of Revenue

Services. Include your Connecticut tax registration number

date you select up to the due date. As a reminder, even if you

on your check. DRS may submit your check to your bank

pay electronically you must still ﬁ le your return by the due date.

electronically.

Tax not paid on or before the due date will be subject to penalty

and interest.

Prior Periods: To ﬁ le returns for periods prior to July 1, 2013,

Pay by Credit Card or Debit Card: You may elect to pay

obtain a prior period return by visiting the DRS website at

or contacting the DRS Forms Unit.

your prepaid wireless E 9-1-1 fee liability using your American

Express® card, Discover® card, MasterCard® card, VISA®

New Owners: Do not use the previous owner’s form to ﬁ le your

card, or comparable debit card. A convenience fee based on

return. Any change in ownership requires a new Connecticut tax

the total tax payment will be charged to your account by the

registration number.

credit card service provider. You will be informed of the amount

Signature: You must sign the return.

of the fee and you may elect to cancel the transaction.

At the end of the transaction you will be given a conﬁ rmation

Line Instructions

number for your records. There are three ways to pay by credit

Line 1 - Enter total number of items of prepaid wireless

card:

telecommunications service sold at retail during the period.

•

Each item of prepaid wireless telecommunications service sold

by Credit Card;

is subject to the fee.

•

Visit: and select State

Example: If two prepaid phone cards are sold to a consumer the retailer

Payments; or

must collect E 9-1-1 fees from the consumer in the amount of $1.40 ($0.70)

•

Call Ofﬁ cial Payments Corporation toll-free at 1-800-2PAY-TAX

for each item sold).

(1-800-272-9829) and follow the instructions. You will be

For the E 9-1-1 fee, prepaid wireless telecommunications service

asked to enter the Connecticut Jurisdiction Code: 1777.

means wireless telephone service that a consumer pays for in

Your payment will be effective on the date you make the charge.

advance, that allows the consumer to access the E 9-1-1 system

by dialing 9-1-1, and that is sold in predetermined units or dollars

Pay by Mail: Make your check payable to Commissioner

that decline with use.

of Revenue Services. To ensure payment is applied to your

account, write your Connecticut Tax Registration Number on

Line 2 - The fee applies to each item of prepaid wireless

the front of the check. Be sure to sign your check and paper

telecommunications service sold on or after July 1, 2013. The

clip it to the front of your return. Do not send cash. DRS may

amount of the fee is determined annually by the Public Utilities

submit your check to your bank electronically.

Regulatory Authority and effective July 1.

Mail paper returns and payment to:

Line 3 - Total fees collected from customers for retail transactions

Department of Revenue Services

of prepaid wireless telecommunications service. Multiply Line 2

State of Connecticut

by Line 1.

PO Box 2973

Line 4 - A prepaid wireless telecommunications service retailer

Hartford CT 06104-2973

may retain 1% (.01) of the fees collected on retail transactions

Additional Information: If you have questions, call Taxpayer

of prepaid wireless telecommunications service. Multiply Line 3

Services at 1-800-382-9463 (within Connecticut) or 860-297-5962

by 1% (.01).

(from anywhere). Preview and download forms and publications

Line 5 - Subtract Line 4 from Line 3.

from the DRS Web site at

OP-153 (Rev. 06/13)

Page 2 of 2

Form Op-153 - Prepaid Wireless E 9-1-1 Fee Return Page 2

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