Imposition Of The Prepaid Wireless E911 Fee (Rule 137)

Sections 31-4801 - 31-4821, Idaho Code A prepaid wireless E911 fee is imposed on the sale of prepaid wireless telecommunications service at two and one- half percent (2.5%) of the sales price. The prepaid wireless E911 fee is not imposed on a sale of any device, such as a cell phone, that utilizes the prepaid wireless telecommunications service. However, the sale of the device will be subject to the fee if all the following apply: (3-31-22) 01. Separately State the Cost. The seller does not separately state the cost of the prepaid wireles s telecommunications service from the rest of the transaction, (3-31-22) 02. Service Sold Exceeds. The amount of the prepaid wireless telecommunications service sol d exceeds ten (10) minutes or five dollars ($5.00), and (3-31-22) 03. Portion of the Sale. The seller cannot show from its records the portion of the sale that shoul d properly be applied to the sale of the prepaid wireless telecommunications service. (3-31-22) 138. -- 999. (RESERVED)