Florida Dept. of Revenue - Prepaid Wireless Fee

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Florida Prepaid Wireless Fee

Retail sellers of prepaid wireless services are required to collect a fee of 40 cents on the sale of each prepaid wireless service that allows a caller to connect to, and interact with, the Public Safety Emergency Communications System. This includes calling cards, plans, replenishments, or devices sold with prepaid wireless service.

Retail sellers must separately state or disclose the fee on an invoice, receipt, or similar document provided to the consumer, or otherwise disclosed to the consumer.

The prepaid wireless fee is not subject to sales tax.

Determine Where a Transaction Occurs

If a Retail Transaction for Prepaid Wireless Service:	Then the Transaction:
takes place in person by a consumer at a retail location in Florida	occurs in the county of the retail location
does not take place at a retail location in Florida, and items are shipped to the consumer	occurs in the county of the consumer's shipping address
does not take place at a retailer location in Florida, and no items are shipped to the consumer	occurs in the county of the consumer's address or the location associated with the consumer's mobile telephone number

Fees Collected by the Florida Emergency Communications Board

Registration and Account Changes

Retail sellers must register each location to report and pay prepaid wireless fees. Each location must also be registered for sales and use tax. You can register using the online registration system or submit a paper Florida Business Tax Application (Form DR-1 ).

If you hold an active certificate of registration or reemployment tax account issued by the Department because you previously submitted a Florida Business Tax Application (Form DR-1), use the Application for Registered Businesses to Add a New Florida Location (Form DR-1A ) to register:

An additional business location or Florida rental property, or
A registered location that has moved from one Florida county to another.

For more information on submitting an application, see Registering Your Business (Form DR-1N ).

When to Notify the Department

You must notify the Florida Department of Revenue, if you:

Change your business name;
Change your mailing address;
Change your location address within the same county;
Close or sell your business; or
Your business becomes active and you will sell or rent taxable property or services.

The quickest way to notify the Department of these changes is to update your account online.

When to Submit a New Tax Application

You must submit a new registration using the online registration system or complete a paper Florida Business Tax Application (Form DR-1 ), if you:

Change your legal entity; or
Change the ownership of your business.

File and Pay Fees

Prepaid wireless fee is reported to the Department using a Florida Prepaid Wireless Fee Return (Form DR-PPW ). Instructions (Form DR-PPWN ) are available. You can file and pay prepaid wireless fees electronically using the Department's free and secure eFile and Pay webpage, or you may purchase software from a vendor .

Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked or hand-delivered to the Department on the first business day following the 20th. Sellers who file and pay timely are entitled to retain a 5% collection allowance.

Sellers who paid $5,000 or more in prepaid wireless fees during the most recent state fiscal year (July 1 - June 30) are required to file and pay electronically during the next calendar year.

When you electronically pay only or you electronically file and pay at the same time, you must initiate electronic payments and receive a confirmation number no later than 5:00 p.m., ET, on the business day prior to the 20th to avoid penalty and interest. For a list of the electronic payment deadlines, visit the Department's Forms and Publications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.

Sellers can file returns using the same filing frequency as their sales and use tax returns. If anticipated fee collections will be less than $50 per month, fees may be reported quarterly.

If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than $50, may be charged. The $50 minimum penalty applies even if no tax is due. Penalty will also be charged if your return is incomplete. A floating rate of interest applies to underpayments and late payments of tax. Interest rates can be found on the Department's Tax and Interest Rates webpage.