What are the Prepaid Wireless E911 Surcharge and Illinois Telecommunications Access Corporation (ITAC) Assessment?

The Prepaid Wireless E911 Surcharge is a charge imposed on the consumer, to be collected by sellers, when a retail transaction takes place that includes prepaid wireless telecommunications service. Currently, consumers on subscription plans, including mobile and land line phones, pay a similar surcharge for 9-1-1 service. The Prepaid Wireless E911 Surcharge was implemented to ensure that funding for emergency assistance (9-1-1 service) is obtained from consumers of prepaid wireless telecommunications service.

The Illinois Telecommunications Access Corporation (ITAC) Assessment is a competitively neutral charge (as established by the Illinois Commerce Commission) assessed on subscribers of wireless telecommunications service and Interconnected VoIP service, as well as consumers of prepaid wireless telecommunications service. The ITAC Assessment allows the Commission to administer its program to assist persons having a hearing or speech disability to communicate with persons with normal hearing.

NOTE: The E911 Surcharge and ITAC Assessment do not change previously established sales tax obligations on prepaid services.

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