(1) Beginning January 1, 2026, the state hereby levies an emergency communications service charge, and all service providers shall remit such charge to the Department of Revenue in an amount of Two Dollars ($2.00) per residential telephone subscriber line per month, Two Dollars ($2.00) per commercial telephone subscriber line per month for exchange telephone service, Two Dollars ($2.00) per Voice over Internet Protocol subscriber account per month, Two Dollars ($2.00) per CMRS connection per month, and Two Dollars ($2.00) for a prepaid wireless telecommunications service purchased in a retail transaction.(a) When a service provider delivers service to the same person, business, or organization the voice channel capacity to make more than one (1) simultaneous outbound call from an exchange access facility, each such separate simultaneous outbound call voice channel capacity, regardless of technology, shall constitute a separate service. A broadband connection used for telephone service shall not constitute a separate voice channel capacity subscription for purposes of the emergency communication service charge.(b) When the same person, business, or organization has several wireless telephones, each CMRS connection shall constitute a separate service.(c) No such emergency communications service charge shall be imposed upon more than two hundred (200) exchange access facilities or Voice over Internet Protocol lines per location. Trunks or service lines used to supply service to CMRS infrastructure shall not have an emergency communications service charge levied against them.(d) For the department to compute the amount due under this subsection, the number of emergency communications service charges a consumer shall be assessed shall not exceed the number of simultaneous outbound calls that can be made from voice channels the service supplier has activated and enabled. For service that provides shared simultaneous outbound voice channel capacity configured to and capable of accessing a PSAP in different states to multiple locations, the monthly emergency communications service charge shall be assessed only for the portion of such shared voice channel capacity in Mississippi as identified by the service provider’s books and records. In determining the portion of the shared capacity in the state, the department may rely on, among other factors, a customer’s certification of its allocation of capacity in Mississippi, which may be based on each end user location, the total number of end users, and the number of end users at each end user location.(e) (i) For prepaid wireless communications service, the emergency communications service charge shall be collected by the seller from the consumer with respect to each retail transaction occurring in this state. The amount of the emergency communications service charge shall be either separately stated on an invoice, receipt or other similar document that is provided to the consumer by the seller, or otherwise disclosed to the consumer.(ii) The prepaid wireless emergency service charge is the liability of the consumer and not of the seller or of any service provider, except that the seller shall be liable to remit all prepaid wireless emergency service charges that the seller collects from consumers as provided in subsection (1) of this section, including all such charges that the seller is deemed to have collected where the amount of the charge has not been separately stated on an invoice, receipt or other similar document provided to the consumer by the seller.(iii) A seller shall be permitted to deduct and retain two percent (2%) of prepaid wireless emergency communications service charges that are collected by the seller from consumers.(iv) The department shall pay all remitted prepaid wireless emergency communication service in the same manner as subsection 2(d) of this section.
(a) When a service provider delivers service to the same person, business, or organization the voice channel capacity to make more than one (1) simultaneous outbound call from an exchange access facility, each such separate simultaneous outbound call voice channel capacity, regardless of technology, shall constitute a separate service. A broadband connection used for telephone service shall not constitute a separate voice channel capacity subscription for purposes of the emergency communication service charge.
(b) When the same person, business, or organization has several wireless telephones, each CMRS connection shall constitute a separate service.
(c) No such emergency communications service charge shall be imposed upon more than two hundred (200) exchange access facilities or Voice over Internet Protocol lines per location. Trunks or service lines used to supply service to CMRS infrastructure shall not have an emergency communications service charge levied against them.
(d) For the department to compute the amount due under this subsection, the number of emergency communications service charges a consumer shall be assessed shall not exceed the number of simultaneous outbound calls that can be made from voice channels the service supplier has activated and enabled. For service that provides shared simultaneous outbound voice channel capacity configured to and capable of accessing a PSAP in different states to multiple locations, the monthly emergency communications service charge shall be assessed only for the portion of such shared voice channel capacity in Mississippi as identified by the service provider’s books and records. In determining the portion of the shared capacity in the state, the department may rely on, among other factors, a customer’s certification of its allocation of capacity in Mississippi, which may be based on each end user location, the total number of end users, and the number of end users at each end user location.
(e) (i) For prepaid wireless communications service, the emergency communications service charge shall be collected by the seller from the consumer with respect to each retail transaction occurring in this state. The amount of the emergency communications service charge shall be either separately stated on an invoice, receipt or other similar document that is provided to the consumer by the seller, or otherwise disclosed to the consumer.(ii) The prepaid wireless emergency service charge is the liability of the consumer and not of the seller or of any service provider, except that the seller shall be liable to remit all prepaid wireless emergency service charges that the seller collects from consumers as provided in subsection (1) of this section, including all such charges that the seller is deemed to have collected where the amount of the charge has not been separately stated on an invoice, receipt or other similar document provided to the consumer by the seller.(iii) A seller shall be permitted to deduct and retain two percent (2%) of prepaid wireless emergency communications service charges that are collected by the seller from consumers.(iv) The department shall pay all remitted prepaid wireless emergency communication service in the same manner as subsection 2(d) of this section.
(i) For prepaid wireless communications service, the emergency communications service charge shall be collected by the seller from the consumer with respect to each retail transaction occurring in this state. The amount of the emergency communications service charge shall be either separately stated on an invoice, receipt or other similar document that is provided to the consumer by the seller, or otherwise disclosed to the consumer.
(ii) The prepaid wireless emergency service charge is the liability of the consumer and not of the seller or of any service provider, except that the seller shall be liable to remit all prepaid wireless emergency service charges that the seller collects from consumers as provided in subsection (1) of this section, including all such charges that the seller is deemed to have collected where the amount of the charge has not been separately stated on an invoice, receipt or other similar document provided to the consumer by the seller.
(iii) A seller shall be permitted to deduct and retain two percent (2%) of prepaid wireless emergency communications service charges that are collected by the seller from consumers.
(iv) The department shall pay all remitted prepaid wireless emergency communication service in the same manner as subsection 2(d) of this section.
(2) (a) Emergency communications service charges collected by service providers shall be remitted to the department at the times and in the manner provided by Chapter 65 of Title 27 with respect to sales and use taxes. The department shall establish registration and payment procedures that substantially coincide with the registration and payment procedures that apply to Chapter 65 of Title 27. Interest and penalty provisions provided under Chapter 65 of Title 27 also apply.(b) The audit and appeal procedures applicable to Chapter 65 of Title 27 shall apply to prepaid wireless E911 charges.(c) The department shall establish procedures by which a service provider may document that a sale is not a retail transaction, which procedures shall substantially coincide with the procedures for documenting a sale for resale transactions for sales and use tax purposes under Chapter 65 of Title 27.(d) The department shall pay all remitted emergency communications service charges as prescribed by the authority directly to the ECDs and the authority through the “Emergency Communications Public Safety Trust Fund,” by the fifteenth of the month following the month of receipt, after deducting an amount not to exceed one-half percent (0.5%) of collected charges, that shall be retained by the department to reimburse its direct costs of administering the collection and remittance of emergency communications service charges.
(a) Emergency communications service charges collected by service providers shall be remitted to the department at the times and in the manner provided by Chapter 65 of Title 27 with respect to sales and use taxes. The department shall establish registration and payment procedures that substantially coincide with the registration and payment procedures that apply to Chapter 65 of Title 27. Interest and penalty provisions provided under Chapter 65 of Title 27 also apply.
(b) The audit and appeal procedures applicable to Chapter 65 of Title 27 shall apply to prepaid wireless E911 charges.
(c) The department shall establish procedures by which a service provider may document that a sale is not a retail transaction, which procedures shall substantially coincide with the procedures for documenting a sale for resale transactions for sales and use tax purposes under Chapter 65 of Title 27.
(d) The department shall pay all remitted emergency communications service charges as prescribed by the authority directly to the ECDs and the authority through the “Emergency Communications Public Safety Trust Fund,” by the fifteenth of the month following the month of receipt, after deducting an amount not to exceed one-half percent (0.5%) of collected charges, that shall be retained by the department to reimburse its direct costs of administering the collection and remittance of emergency communications service charges.
(3) For wired, wireless and Voice over IP services, each service provider shall act as a collection agent for the emergency communications service charge and shall, as part of the provider’s normal monthly billing process, collect the emergency communications service charges levied upon providers and customers pursuant to subsection (1) of this section. A return, in such form as the department prescribes, shall be filed with the department, to include aggregate emergency communications service charges collected and reported to the Department of Revenue on a county or ECD basis as determined based on the customer’s service address by the authority, using a zip code plus four (4) designation as required by the federal Uniform Sourcing Act and a remittance of the amount of service charge collected payable to the Emergency Communications Services Charge Fund.
(4) Each service provider shall be entitled to deduct and retain from the emergency communications service charges collected by such provider during each calendar month an amount not to exceed one-half percent (0.5%) of the gross aggregate amount of such collections as reimbursement for the actual costs incurred by such provider in collecting, handling and processing such emergency communications service charges.
(5) Each service provider that chooses to pass through the charge shall list the emergency communications service charge as a separate entry on each bill. For each service provider that provides an all-inclusive monthly charge, the service provider shall include the emergency communications service charge in the customer’s monthly charge.
(6) The emergency communications service charge is the liability of the consumer and not the service provider. The service provider shall have no obligation to take any legal action to enforce the collection of any emergency communications service charge.
(7) The amount of the emergency communications service charge that is collected by a service provider or seller from a consumer shall not be considered revenue for any purpose and, therefore, shall not be included in the base for measuring any tax, fee, surcharge or other charge that is imposed by this state, any political subdivision of this state or any intergovernmental agency.
(8) No service provider or seller of prepaid wireless communications service shall be liable for damages to any person resulting from or incurred in connection with accessing or attempting to access emergency services.
(9) No service provider shall be liable for damages to any person or entity resulting from or incurred in connection with the service provider’s provision of assistance to any investigative or law enforcement officer of the United States, this or any other state, or any political subdivision of this or any other state, in connection with any investigation or other law enforcement activity by such law enforcement officer that the provider believes in good faith to be lawful.
(10) Partial payments made by a customer are applied first to the amount the customer owes the service provider or seller or seller of prepaid wireless telecommunication service.
(11) The emergency communications service charge provided in this section and the service charge provided in Section 19-5-357 to fund the training of public safety telecommunicators shall be the only charges assessed to service providers and customers of service providers relating to emergency communications services.