The South Dakota Department of Revenue reminds all sellers of prepaid wireless services and telecommunication providers they should be complying with the new collection and remittance procedures for the 911 Emergency Surcharge and the new Prepaid Wireless 911 Emergency Surcharge.
As of July 1, 2012, any seller and wireless service provider that sells prepaid wireless service, which includes prepaid wireless airtime cards and prepaid wireless minutes and plans, is responsible for collecting and remitting the 2 percent Prepaid Wireless 911 Emergency Surcharge.
The 911 Emergency Surcharge collected and remitted by all telecommunications service providers, wireless service providers, or Interconnected Voice over Internet Protocol Service providers increased to $1.25 per service-user-line, per month, effective July 1.
All sellers of prepaid wireless services and all providers that collect and remit the 911 Emergency Surcharges are required to register with the South Dakota Department of Revenue, even if the seller already has a sales tax license. Sellers can register online in the Business Tax section of the Department's website, http://dor.sd.gov/ or call the Department at (800) 829-9188.
All surcharges will be remitted directly to the Department of Revenue on a monthly basis using SD EPath, an electronic filing system.
The first official filing date for the surcharges is August 23, 2012.
If you are a seller or wireless service provider and are not currently registered to collect and remit the 911 Emergency Surcharges, contact the South Dakota Department of Revenue at firstname.lastname@example.org or call (800) 829-9188.