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E-911 Prepaid Wireless Surcharge

Effective January 1, 2015, any person or business engaged as a retailer in selling any prepaid wireless service as those terms are defined under ยง10110 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: 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)

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