Due to the enactment of LB 1091 (2012) by the Nebraska Legislature, beginning January 1, 2013, retailers selling prepaid wireless telecommunications services are required to collect a surcharge on every retail sale of these services, including the sale of prepaid mobile phones, prepaid phone cards, and the recharging of those prepaid phones and cards. The surcharge is 1.1% for the period January 1, 2013 to December 31, 2013. Each retailer must remit the amounts collected to the Nebraska Department of Revenue (Department) by the 20th of the month following the reporting period.
The surcharge will assist Nebraska communities in providing emergency 911 services and in providing a statewide system for specialized telecommunications equipment for qualified hearing impaired persons. The Nebraska Public Service Commission currently collects fees from telecommunications companies to fund these services. The surcharge will replace the fees currently imposed on the telecommunications companies.
Every retailer selling prepaid mobile phones and prepaid phone cards must also register with the Nebraska Department of Revenue. For more information on this new surcharge, visit our website.