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South Carolina Department of Revenue
Sales Tax
Columbia, SC 29214-0111

 
Phone: 1-844-898-8542 choose the option for Sales Tax
Email: SalesTax@dor.sc.gov

 

What are 911 User Fees?

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

CMRS 911 User Fee: CMRS Connection is each mobile number assigned to a CMRS customer. Commercial Mobile Radio Service (CMRS) is defined 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. The term 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. The term does not include services that do not provide access to 911 services, a communication channel suitable only for data transmission, a wireless roaming service or other nonlocal radio access line service, or a private telecommunications system.

Prepaid Wireless 911 Charge: Prepaid wireless sellers are required to collect these charges from prepaid wireless consumers pursuant to Code Section23-47-68. A prepaid wireless retail transaction is the purchase of prepaid wireless telecommunications service from a prepaid wireless seller for any purpose other than resale. A prepaid wireless seller is a person or entity that sells prepaid wireless telecommunications service to another person or entity for any purpose other than resale.


Effective January 1, 2017

Universal Service Fund Charge: Code Section 58-9-280(E) requires telecommunications companies to collect charges from their customers and to contribute them to a Universal Service Fund (USF) in order to provide basic local exchange telephone service at affordable rates and to assist with alignment of prices and recovery of costs to carriers of last resort. The Department must issue an assessment and collect fund contributions from any telecommunications company that does not have a certificate issued by the Public Service Commission (PSC). The Office of Regulatory Staff (ORS) must certify to the Department the USF factor and the amounts to be assessed. Telecommunications companies that have certificates issued by the PSC must continue to remit their contributions to ORS.

Prepaid wireless sellers must collect USF contributions from consumers for prepaid wireless communications services. This fixed per-transaction fee is established annually by ORS. Prepaid wireless sellers must collect the USF contribution on each retail transaction occurring in South Carolina.

Prepaid wireless sellers may retain 3% of the gross USF contribution as an administrative fee.

Dual Party Relay Charge: Code Section58-9-2530 authorizes the Public Service Commission (PSC) to require local exchange carriers to collect and remit a dual party relay charge. The PSC may require each local exchange provider, Commercial Mobile Radio Service (CMRS) provider, Voice over Internet Protocol (VoIP) service provider and prepaid wireless seller to impose a dual party relay charge not to exceed 10 cents (reduced from 25 cents). The charge will fund a dual party relay system that allows deaf, hearing or speech impaired users to communicate with an intermediary who orally relays the message or request to a third party.

Code Section58-9-2535 prescribes the manner in which providers and sellers must collect and remit the dual party relay charge.

No other tax, fee, surcharge, or other charge for dual party relay system funding may be imposed by any State entity.

Rules are provided for sourcing transactions, limiting the number of charges in certain instances, and addressing situations where services overlap. 


How to File ST-406 Wireless 911 Charge Return:

  File online using MyDORWAY 

OR 

To file by paper, download, print and mail your ST-406 to the address listed on the form

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.

Period Ended Due Date
Period EndedJanuary 31 Due DateMarch 20
Period EndedFebruary 28 Due Date April 20
Period EndedMarch 31 Due DateMay 20
Period EndedApril 30 Due DateJune 20
Period EndedMay 31 Due DateJuly 20
Period EndedJune 30 Due Date August 20
Period EndedJuly 31 Due Date September 20
Period EndedAugust 31 Due Date October 20
Period EndedSeptember 30 Due Date November 20
Period EndedOctober 31 Due DateDecember 20
Period EndedNovember 30 Due Date January 20
Period EndedDecember 31 Due Date February 20