Effective January 1, 2024, any person or business engaged as a wireless service provider or as a retailer of prepaid wireless service as those terms are defined under §10221A of Title 16 of the Delaware Code, must:

1.  impose a monthly $0.60 surcharge on wireless service customers for each wireless telephone number for which the wireless service customers are billed by the provider OR
2. collect a $0.60 surcharge from the consumer for each retail transaction occurring in Delaware; in the case of person who sells prepaid wireless telecommunications service to another person.

Parallel to e911 fees, the e988 surcharge of $0.60 per month is imposed by wireless providers on subscribers of telecommunications services for the following categories:

1. Residential telephone services
2. Business telephone services
3. Wireless service
4. Non-traditional communication services

For detailed information on each category, please refer to §10222A of Title 16

Retail transactions subject to the $0.60 E988 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.

To Remit Payment: The Delaware Division of Revenue requires providers to file these forms electronically through the Delaware tax portal at https://tax.delaware.gov

If you have any questions, please contact the Business Tax Section at DOR_BusinessTax@delaware.gov and include (or call) the Assistant Director of Tax Enforcement (Warren Wood at the time of this positing warren.wood@delaware.gov)