Code of Virginia
Chapter 15 - Telegraph and Telephone Companies
§ 56-484.17:1. Collection of prepaid wireless E-911 charge at point of sale; rate established

A. As used in this section, unless the context requires a different meaning:
"Dealer" means a person who sells prepaid CMRS to an end user.
"Department" means the Department of Taxation.
"End user" means a person who purchases prepaid CMRS in a retail transaction.
"Prepaid CMRS" means CMRS that allows a caller to dial 911 to access the 911 system, which CMRS service is required to be paid for in advance and is sold in predetermined units or dollars of which the number declines with use in a known amount.
"Prepaid wireless E-911 charge" means the charge that is required to be collected by a dealer from an end user in the amount established under subsection B.
"Retail transaction" means the purchase of prepaid CMRS from a dealer for any purpose other than resale. If more than one item or article of prepaid CMRS is purchased by an end user, then each item or article purchased shall be deemed to be a separate retail transaction.
B. The prepaid wireless E-911 charge:
1. Shall be $0.55 per retail transaction.
2. Shall be collected by the dealer from the end user with respect to each retail transaction occurring in the Commonwealth. The amount of the prepaid wireless E-911 charge shall be either separately stated on an invoice, receipt, or other similar document that is provided to the end user by the dealer or otherwise disclosed by the dealer to the end user. For purposes of this subdivision, a retail transaction that is effected in person by an end user at a business location of the dealer shall be treated as occurring in the Commonwealth if that business location is in the Commonwealth, and any other retail transaction shall be treated as occurring in the Commonwealth if treated as occurring in the Commonwealth for purposes of the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.).
3. Is the liability of the end user and not of the dealer or of any CMRS provider, except that the dealer shall be liable to remit to the Department all prepaid wireless E-911 charges that the dealer collects from end users as provided in subsection E, including all prepaid wireless E-911 charges that the dealer is deemed to have collected in cases in which the charge has not been separately stated on an invoice, receipt, or other similar document provided to the end user by the dealer.
C. The amount of the prepaid wireless E-911 charge that is collected by a dealer from an end user shall not be included in the base for measuring any fee, tax, surcharge, or other charge that is imposed by the Commonwealth, any political subdivision of the Commonwealth, or any intergovernmental agency.
D. Except as otherwise expressly provided herein, the charge imposed pursuant to this section shall be collected by the Tax Commissioner and shall be implemented, enforced, and collected in the same manner as retail sales and use taxes are implemented, enforced, and collected under the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.). However, as provided in subdivision B 3, the prepaid wireless E-911 charge shall be the liability of the end user and not of the dealer or of any CMRS provider, except that the dealer shall be liable to remit to the Department all prepaid wireless E-911 charges that the dealer collects from end users. A dealer shall be permitted to deduct and retain five percent of prepaid wireless E-911 charges that are collected by the dealer from end users if such charges were not delinquent at the time of remittance to the Department. Nothing herein shall be construed or interpreted as limiting or restricting the discount provided under § 58.1-622 with regard to prepaid CMRS that is taxable under the Virginia Retail Sales and Use Tax Act.
The Department, after subtracting its direct costs of administration, shall deposit all remitted prepaid wireless E-911 charges into the state treasury. The Comptroller shall as soon as practicable deposit such moneys into the Wireless E-911 Fund for use by the Board in accordance with the purposes permitted by this article.
E. The Department shall develop and publish guidelines implementing the provisions of this section and shall update the guidelines as deemed necessary by the Tax Commissioner. The Tax Commissioner shall notify every dealer holding a certificate of registration under § 58.1-613 when the guidelines and any updates are published. The development and publication of the guidelines shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).
Among other items, the guidelines shall include provisions exempting small dealers, as defined solely by the Department, from the otherwise mandatory requirement under this section to disclose the prepaid wireless E-911 charge to the end user. The guidelines shall define a "small dealer" based, in part or in whole, upon the extent to which the dealer sells prepaid CMRS.
F. The provisions of this section shall apply to retail transactions occurring on or after January 1, 2011.
2010, cc. 466, 566; 2021, Sp. Sess. I, c. 248.

Structure Code of Virginia

Code of Virginia

Title 56 - Public Service Companies

Chapter 15 - Telegraph and Telephone Companies

§ 56-458. Right to erect lines parallel to railroads; occupation of roads, streets, etc.; location of same

§ 56-458.1. Relocation of lines or works of certain public utilities acquired by Commonwealth Transportation Board

§ 56-459. Removal of old line not required by this chapter

§ 56-460. How consent of appropriate authorities obtained; terms of use

§ 56-461. Cost to Commonwealth in connection with construction of line to be paid by company

§ 56-462. Franchise to occupy parks, streets, etc.; imposition of terms, conditions, etc., as to use of streets, etc., and construction thereon

§ 56-463. Company may contract for right-of-way, etc.

§ 56-464. Right of eminent domain

§ 56-465. Preceding sections subject to repeal or change at pleasure

§ 56-466. Location of posts, poles, cables and conduits; height of wires, etc.

§ 56-466.1. Pole attachments; cable television systems and telecommunications service providers

§ 56-466.2. Undergrounding existing overhead distribution lines; relocation of facilities of cable operator

§ 56-467. Restoring condition of ground

§ 56-468. Endangering life or limb by stringing wires across other works

§ 56-468.1. (Contingent expiration -- see Editor's note) Public Rights-of-Way Use Fee

§ 56-468.2. Reimbursement for relocation costs

§ 56-469. Repealed

§ 56-478. Repealed

§ 56-478.1. Repealed

§ 56-479. Commission to make rules; require connection between companies; inspect lines and buildings

§ 56-479.1. Long distance service; change of carriers; prior authorization

§ 56-479.2. Anti-competitive acts; injunctive relief

§ 56-479.3. Authorization and verification for products, goods, and services to be billed on a telephone bill

§ 56-479.4. Designation of eligible telecommunications carrier for purposes of providing Lifeline service

§ 56-480. Rates, etc., on file with Commission not to be questioned in courts; revision; proof

§ 56-480.1. Time limit on institution of approved rates

§ 56-480.2. Operator assistance at pay stations

§ 56-481. Repealed

§ 56-481.1. Rates, charges, and regulations for interexchange telephone service

§ 56-481.2. Rates, charges and regulations for local exchange telephone services provided by new entrants

§ 56-482. Agreements between telephone companies to be submitted to Commission

§ 56-482.1. Reports required of interexchange telephone companies

§ 56-482.2. Penalties

§ 56-483. Refusal or neglect to make reports; obstructing Commission in discharge of duties; violations in general

§ 56-484. Foreign companies to obtain license

§ 56-484.1. Definitions

§ 56-484.2. Extension or reduction upon poll of certain subscribers

§ 56-484.3. Powers of Commission not restricted; rules and regulations

§ 56-484.4. Repealed

§ 56-484.7. Repealed

§ 56-484.7:1. Offering of communications services

§ 56-484.7:2. Approval

§ 56-484.7:3. Repealed

§ 56-484.7:4. Revocation of Commission approval

§ 56-484.8. Repealed

§ 56-484.12. Definitions

§ 56-484.12:1. Repealed

§ 56-484.13. 9-1-1 Services Board; membership; terms; compensation

§ 56-484.14. Powers and duties of the 9-1-1 Services Board

§ 56-484.15. Repealed

§ 56-484.16. Local emergency telecommunications requirements; text messages; use of digits "9-1-1."

§ 56-484.16:1. PSAP dispatchers; training requirements

§ 56-484.17. Wireless E-911 Fund; uses of Fund; enforcement; audit required

§ 56-484.17:1. Collection of prepaid wireless E-911 charge at point of sale; rate established

§ 56-484.18. Designation of official State Police access number; blocking caller identification prohibited

§ 56-484.19. Definitions

§ 56-484.20. Charges for emergency calls

§ 56-484.21. Instructions for emergency calling

§ 56-484.22. Access to PSAPs from telephone stations on MLTS

§ 56-484.23. Provision of emergency call information

§ 56-484.24. Liability

§ 56-484.25. Exemption for certain counties