Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES
Section 35.01.02.137 - IMPOSITION OF THE PREPAID WIRELESS E911 FEE
Current through September 2, 2024
Sections 31-4801 - 31-4821, Idaho Code
A prepaid wireless E911 fee is imposed on the sale of prepaid wireless telecommunications service at two and one- half percent (2.5%) of the sales price. The prepaid wireless E911 fee is not imposed on a sale of any device, such as a cell phone, that utilizes the prepaid wireless telecommunications service. However, the sale of the device will be subject to the fee if all the following apply:
01. Separately State the Cost. The seller does not separately state the cost of the prepaid wireless telecommunications service from the rest of the transaction,
02. Service Sold Exceeds. The amount of the prepaid wireless telecommunications service sold exceeds ten (10) minutes or five dollars ($5.00), and
03. Portion of the Sale. The seller cannot show from its records the portion of the sale that should properly be applied to the sale of the prepaid wireless telecommunications service.
Effective March 31, 2022
