Prepaid Wireless E 9-1-1 Fee Information
- Who Must Register and File the Prepaid Wireless E 9-1-1 Fee Return
- Prepaid Wireless E 9-1-1 Fee
- How to File
- When to File
- Interest and Penalties
Sellers of prepaid wireless telecommunications service are required to register with the Department of Revenue Services (DRS) and file the Prepaid Wireless E 9-1-1 Fee Return.
Sellers that are required to file the Prepaid Wireless E 9-1-1 Fee Return may register online through myconneCT. Go to myconneCT, under Business Registration, click New Business/Need a CT Registration Number? There is no fee for registering for the prepaid wireless E 9-1-1 fee.
Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week..
The prepaid wireless E 9‑1‑1 fee is collected from customers on each retail transaction for prepaid wireless telecommunications service. Each June, the Connecticut Public Utility Regulatory Authority sets the amount of the prepaid wireless E 9-1-1 fee. For additional information, see Special Notice 2022(1), Change to the Prepaid Wireless E 9-1-1 Fee.
Form OP‑153, Prepaid Wireless E 9‑1‑1 Fee Return, must be filed and paid electronically using myconneCT. DRS myconneCT allows taxpayers to electronically file, pay, and manage state tax responsibilities. Form OP‑153 must be completed and filed even if no retail transactions for prepaid wireless telecommunications service were made and no fee is due.
Form OP‑153 is due on or before the last day of the month following the end of the filing period. The filing period is the same as for sales and use tax except annual filers must file Form OP‑153 quarterly.
If this is a late or amended return, compute the interest at the rate of 1% (.01) per month or fraction of a month from the due date until the date of payment. Interest is based on the amount that should have been remitted on time.
Late Payment Penalty
If a fee is due, the penalty for underpayment of the fee is 15% (.15) of the fee due or $50, whichever is greater.
Late Filing Penalty
If no fee is due, the Commissioner of Revenue Services may impose a $50 penalty for the late filing of any return or report required by law to be filed.
Penalty for failure to pay electronically
The following graduated penalty amounts will apply if you fail to remit payments electronically:
- First offense – 10% penalty on the amount of the required tax payment, but not more than $2,500;
- Second offense – 10% penalty, but not more than $10,000; and
- Third and subsequent offenses – 10% penalty.