911 User Fees

The 911 User Fee is imposed with respect to commercial mobile radio service (CMRS) connection and prepaid wireless retail transaction and is paid to the SCDOR.

Commercial mobile radio service (CMRS): Commercial mobile service under Sections 3(27) and 332(d), Federal Telecommunications Act of 1996 (47 U.S.C. Section 151, et seq.), Federal Communications Commission Rules, and the Omnibus Budget Reconciliation Act of 1993. Includes any wireless two-way communication device, including radio-telephone communications used in cellular telephone service, personal communication service, or the functional and/or competitive equivalent of a radio-telephone communications line used in cellular telephone service, a personal communication service, or a network radio access line. Does not include services that do not provide access to 911 service, a communication channel suitable only for data transmission, a wireless roaming service or other nonlocal radio access line service, or a private telecommunications system.

CMRS connection: Each mobile number assigned to a CMRS customer.

Prepaid wireless 911 charge: The charge that a prepaid wireless seller is required to collect from a prepaid wireless consumer pursuant to Section 23-47-68.

Prepaid wireless retail transaction: The purchase of prepaid wireless telecommunications service from a prepaid wireless seller for any purpose other than resale.

Prepaid wireless seller: A person or entity that sells prepaid wireless telecommunications service to another person or entity for any purpose other than resale.

$0.65 - 911 Charge per mobile identification number
$0.03 - Dual Party Relay (DPR) Charge per mobile identification number (collected by CMRS providers) and per outward voice transmission paths activated (collected by VoIP providers)
$0.50 - Universal Service Fund (USF) Charge per prepaid wireless retail transaction sold
CMRS and VoIP Providers are allowed a 2% reimbursement/administrative fee on the total 911, DPR, and USF charges collected.
Prepaid Wireless Sellers are allowed a 3% reimbursement/administrative fee on the total 911, DPR, and USF charges collected

Need help?

Phone: 1-844-898-8542
Email: SalesTax@dor.sc.gov

How to file and pay

911 User Fee taxpayers must file and pay all 911 User Fees electronically on MyDORWAY. You must file a return for each filing period even if you have no tax liability for the period.

File and pay on MyDORWAY

MyDORWAY is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).

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Have questions? See MyDORWAY help

What you will need when you file

You will need the following information for the filing period:

Your File Number, Federal Employer ID Number (FEIN), and South Carolina ID (SID)
Number of mobile identification numbers assigned to a South Carolina area code (CMRS and VoIP providers)
Number of outward voice transmission paths activated (CMRS and VoIP providers)
Number of prepaid wireless retail transactions sold (prepaid wireless sellers)
Number of wireless telecommunications services sold for resale (prepaid wireless sellers)

Special instructions

Most transactions that are subject to Dual Party Relay (DPR) Charge or Universal Service Fund (USF) Charge are also subject to the Prepaid Wireless 911 Charge. The South Carolina Office of Regulatory Staff may review your return if you list a transaction for DPR or USF charge and don’t include the Prepaid Wireless 911 Charge.
MyDORWAY automatically calculates charges due from CMRS/VoIP providers; charges due for 911, DPR, and USF; and Reimbursement/Administrative Fees.

Due dates

This return is due on the 20th day of the second month following the period covered by the return and becomes delinquent on the 21st day.

See filing schedule

Period Ended	Due Date
January 31	March 20
February 28	April 20
March 31	May 20
April 30	June 20
May 31	July 20
June 30	August 20
July 31	September 20
August 31	October 20
September 30	November 20
October 31	December 20
November 30	January 20
December 31	February 20

Need more help?

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Mailing address:

South Carolina Department of Revenue | Sales Tax | PO Box 125 | Columbia, SC 29214-0400

​The 911 User Fee is imposed with respect to commercial mobile radio service (CMRS) connection and prepaid wireless retail transaction and is paid to the SCDOR.

Definitions​​​

Tax rates​​