Section 190.460, RSMo. allows for the implementation of a fee on Prepaid Wireless Telecommunications Service Charges (PWETSC) for E-911 funding, but not on the device itself. Section 190.460.2 (1), RSMo. applies the 3% PWETSC to each retail transaction services over a “minimal amount” and defines “minimal amount” as $15.


When is the fee collected?

The fee is collected in counties that have not opted out of the service charge as allowed by Section 190.460, RSMo. The retailer will collectively report the fees by county, and for the cities of St. Louis City and Sikeston. The fee will not be reported by each individual location.

    • If there are three locations in a particular county and/or cities within that county, all locations will be reported as one collection. 

What locations will collect the PWETSC?

A list of locations collecting the PWETSC can be found here.


What locations have opted out of the service charge?

A list of locations who have opted out of the service charge can be found here.


How are the fees reported?

The fees may be filed electronically using the online reporting formThese fees will be reported the last day of the month following the collection. 

After the return is completed, you will be directed to Jet Pay to submit the payment electronically. After the return is filed and payment is submitted, you will be directed back to the reporting form summary page where you can print a copy for your records.

Emergency Telecommunications Fees (Form 5752)


Examples:


Customer spends $100 total to purchase ($60 wireless device - i.e. phone and $40 of prepaid service)

1. Wireless device

  • Sales tax is assessed at the applicable state and local tax rate.
  • PWETSC does not apply.

2. Purchase of prepaid service (minutes) of $40

  • Sales tax is assessed at the applicable state and local tax rate.
  • PWETSC is collected at a rate of 3 percent, except for location where the political subdivision has opted out.

Customer purchases prepaid minutes for $15

  • Sales tax is assessed at the applicable state and local tax rate.
  • PWETSC would not apply as this qualifies as a minimal amount.


Customer purchases prepaid minutes for $20

  • Sales tax is assessed at the applicable state and local tax rate.
  • PWETSC is collected on the entire $20 purchase because it is over the minimal amount


Customer purchases a prepaid wireless phone and it comes with minutes of less than $15 included as one
non-itemized price

  • Sales tax is assessed at the applicable state and local tax rate.
  • Retailer may elect not to collect the PWETSC.

Additional Information:

  • Per Statute - this fee will be reported for counties that have not opted out, the city of St. Louis and the city of Sikeston.
  • This charge will be collected by the retailer and will be separately reported by the retailer on the electronic reporting form that will be available online.
    • The retailer will charge all applicable sales and use taxes and charge the 3 percent fee on applicable purchases.
  • All fees collected by the retailer for the month ofJanuary are retained by the retailer.  These fees do not get reported to the Department.
  • Effective February 2019, retailers will collect the fee and file and pay for all fees collected through an online application.
    • There will not be reporting forms mailed out.   
    • The reports will be due the last day of the following month.  The first filing will be for the February 2019 period to be filed by March 30, 2019.
    • The retailer may retain 3 percent of the total charges collected.

Distribution:

  • In accordance with Section 190.460, RSMo., the first $800,150 of the fee receive will be deposited into the state’s general revenue fund for the cost of administering and collecting the PWETSC.
    • After the $800,150 is collected, the funds received, less 1% for the Department’s collection fee, will be deposited into the Missouri 911 service trust fund created under Section 190.420, RSMo., for use by the board.

Section 190.455, RSMo. provides counties the power to impose a monthly fee up to $1 on subscribers of any communications service that has been enabled to contact 911 (such as landlines, non-prepaid wireless service, and VOIP) unless there is a tax under Sections 190.305, 190.325, 190.292, or 190.335, RSMo. This fee does not become effective unless it is approved by the county’s voters.


Contact Information:

Taxation Division
P.O. Box 3380
Jefferson City, MO 65105-3380

Email: localgov@dor.mo.gov
Telephone: (573) 751-4876
Fax: (573) 522-1160