Miscellaneous Taxes and Fees

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  Changes to 9-1-1 per Senate Bill No. 400, PA 51
  
  Retail Prepaid Wireless 9-1-1 Surcharge:
  Effective March 6, 2018, any retail transaction occurring as of that date will be subject to the 5% rate. Retailers will need to report the amount of prepaid sales subject to the 1.92% rate (from March 1 – March 5) and the amount of sales subject to the 5.0% rate (from March 6 – March 31).
  
  Service Supplier State 9-1-1 Charge:
  Effective May 5, 2018, the rate for service suppliers will increase from $0.19 to 0.25. The 9-1-1 charge reported by the service supplier for the month of May will therefore need to be prorated to reflect the rate change.