E-911 Prepaid Wireless Surcharge

Effective October 1, 2026, HB 468 increases the E911 fee from $0.60 to $0.90. It also makes changes to the collection and disbursement process. The funds will be deposited into the 911 System Fund to assist with administration, operation, maintenance, upgrade, and enhancement of Delaware’s 911 system.

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