Effective January 1, 2015, any person or business engaged as a retailer in selling any prepaid wireless service as those terms are defined under §10110 of Title 16 of the Delaware Code, must:

  1. Obtain a State of Delaware E911 Retail Prepaid Wireless License (at no cost) for each location at which prepaid wireless services are sold; and
  2. Remit to the State of Delaware an E911 Retail Prepaid Wireless Gross Receipts Coupon with the $0.60 E911 Surcharge for each prepaid wireless transaction sold at retail in Delaware. (Filing requirement is quarterly.)

Retail transactions subject to the $0.60 E911 Prepaid Wireless Surcharge are as follows:

  • The retail transaction is effected in person by the consumer at a business location of the seller if that location is in Delaware
  • The prepaid wireless telecommunication service is physically delivered to consumer at a Delaware address provided to the seller
  • The seller records indicate that the consumer's address is in Delaware
  • The consumer gives a Delaware address during the consummation of the retail transaction
  • The consumer's mobile phone telephone number is associated with a Delaware location.

Retail transactions that are exempt from the $0.60 E911 Prepaid Wireless Surcharge are as follows:

  • If a minimal amount of prepaid wireless telecommunication is sold. For purposes of the exemption a minimal amount is 10 minutes or less or $5.00 or less.
  • The Surcharge shall not apply to prepaid wireless telecommunication service provided to a person through the Lifeline program

To Remit Payment: You may file online or print a paper coupon to remit any payments due using the online Gross Receipts Tax system.


If you have any questions, please contact the Business Master File Unit at (302) 577-8778.