Code of Massachusetts Regulations
560 CMR - STATE 911 DEPARTMENT
Title 560 CMR 3.00 - Establishing an Equitable and Reasonable Method for the Remittance and Collection of a Surcharge on Prepaid Wireless Telephone Service
Section 3.04 - Surcharge

On or after July 1, 2009, there shall be imposed on each subscriber, end user, or customer of prepaid wireless telephone services whose communications services are capable of accessing and utilizing an enhanced 911 system, a surcharge for expenses associated with services provided under M.G.L. c. 6A, §§ 18A through 18J, and M.G.L. c. 166, §§ 14A and 15E, in the amount of .75 cents per month through June 30, 2015; $1.25 per month commencing July 1, 2015 through July 1,2016; $1.00 per month effective July 1,2016; $1.50 per month effective January 1,2019, and $1.00 per month effective January 1, 2024.

The surcharge shall apply to any and all prepaid wireless telephone services or minutes, whether such services or minutes are included with the initial purchase or receipt of a wireless telephone or other device or are recorded on a wireless telephone or other device by the purchase of a calling card, through an internet transaction, by means of a wireless communication directly to the subscriber, end user, or customer's wireless telephone or other device, by means of services supported by a universal service fund, or by any other means.

The surcharge shall apply to all sales by a prepaid wireless telephone service provider at retail or wholesale and shall include the resale of services by a prepaid wireless telephone service provider who purchases telecommunications services from another telecommunications service provider and then resells the services, or uses the services as a component part of, or integrates the purchased services into a wireless telecommunications service.

The surcharge shall not be subject to sales or use tax.

The surcharge shall be subject to adjustment in accordance with M.G.L. c. 6A, § 18H.