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OP-153 Instructions

General Instructions

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

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

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

completed and ﬁ led even if no retail transactions for prepaid

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

wireless telecommunications service were made and no fee

15 days late; and

is due.

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

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

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

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

Enter the address of the physical location where prepaid

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

wireless telecommunications service is sold.

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

Due Date

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

OP-153 is due on or before the last day of the month following

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

the end of the ﬁ ling period. The ﬁ ling period is the same as

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

for sales and use tax except annual ﬁ lers must ﬁ le OP-153

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

quarterly. The return may be ﬁ led electronically through the

Department of Revenue Services (DRS) Taxpayer Service

Payment Options

Center (TSC) at Visit the TSC to register

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

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

After logging onto the TSC, select the Make Payment Only

you must also pay electronically.

option and choose Prepaid Wireless Fee from the drop down

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

box. Using this option authorizes DRS to electronically withdraw

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

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

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

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

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

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

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

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

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

and interest.

Make your check payable to: Commissioner of Revenue

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

Services. Include your Connecticut tax registration number on your

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

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

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

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

Signature: You must sign the return.

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

Payments; or

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

must collect E 9-1-1 fees from the consumer in the amount of $1.34 ($0.67

•

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

Pay by Mail: Make your check payable to Commissioner

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

of Revenue Services. To ensure payment is applied to your

that decline with use.

account, write your Connecticut Tax Registration Number on

Line 2 - Fee applies to each item of prepaid wireless

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

telecommunications service sold. The amount of the fee is

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

determined annually by the Public Utilities Regulatory Authority.

submit your check to your bank electronically.

Line 3 - Total fees collected from customers for retail transactions

Mail paper returns and payment to:

of prepaid wireless telecommunications service. Multiply Line 2

Department of Revenue Services

by Line 1.

State of Connecticut

Line 4 - A prepaid wireless telecommunications service retailer

PO Box 2973

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

Hartford CT 06104-2973

of prepaid wireless telecommunications service. Multiply Line 3

Additional Information: If you have questions, call Taxpayer

by 1% (.01).

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

Line 5 - Subtract Line 4 from Line 3.

(from anywhere). Preview and download forms and publications

from the DRS Web site at

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,

whichever is greater.

OP-153 (New 11/12)

Page 2 of 2

Form Op-153 - Prepaid Wireless E 9-1-1 Fee Return Enhanced Emergency 9-1-1 Program - 2012 Page 2

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