{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/56-484.17_1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/56-484.17_1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/56-484.17_1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/56-484.17_1.html"}],"law_id":67047,"edition_id":1,"section_id":67047,"structure_id":13884,"section_number":"56-484.17:1","catch_line":"Collection of prepaid wireless E-911 charge at point of sale; rate established","history":"2010, cc. 466, 566; 2021, Sp. Sess. I, c. 248.","full_text":"A\n\nAs used in this section, unless the context requires a different meaning:\n\t\t\t“Dealer” means a person who sells prepaid CMRS to an end user.\n\t\t\t“Department” means the Department of Taxation.\n\t\t\t“End user” means a person who purchases prepaid CMRS in a retail transaction.\n\t\t\t“Prepaid CMRS” means CMRS that allows a caller to dial 911 to access the 911 system, which CMRS service is required to be paid for in advance and is sold in predetermined units or dollars of which the number declines with use in a known amount.\n\t\t\t“Prepaid wireless E-911 charge” means the charge that is required to be collected by a dealer from an end user in the amount established under subsection B.\n\t\t\t“Retail transaction” means the purchase of prepaid CMRS from a dealer for any purpose other than resale. If more than one item or article of prepaid CMRS is purchased by an end user, then each item or article purchased shall be deemed to be a separate retail transaction.B\n\nThe prepaid wireless E-911 charge:1\n\nShall be $0.55 per retail transaction.2\n\nShall be collected by the dealer from the end user with respect to each retail transaction occurring in the Commonwealth. The amount of the prepaid wireless E-911 charge shall be either separately stated on an invoice, receipt, or other similar document that is provided to the end user by the dealer or otherwise disclosed by the dealer to the end user. For purposes of this subdivision, a retail transaction that is effected in person by an end user at a business location of the dealer shall be treated as occurring in the Commonwealth if that business location is in the Commonwealth, and any other retail transaction shall be treated as occurring in the Commonwealth if treated as occurring in the Commonwealth for purposes of the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.).3\n\nIs the liability of the end user and not of the dealer or of any CMRS provider, except that the dealer shall be liable to remit to the Department all prepaid wireless E-911 charges that the dealer collects from end users as provided in subsection E, including all prepaid wireless E-911 charges that the dealer is deemed to have collected in cases in which the charge has not been separately stated on an invoice, receipt, or other similar document provided to the end user by the dealer.C\n\nThe amount of the prepaid wireless E-911 charge that is collected by a dealer from an end user shall not be included in the base for measuring any fee, tax, surcharge, or other charge that is imposed by the Commonwealth, any political subdivision of the Commonwealth, or any intergovernmental agency.D\n\nExcept as otherwise expressly provided herein, the charge imposed pursuant to this section shall be collected by the Tax Commissioner and shall be implemented, enforced, and collected in the same manner as retail sales and use taxes are implemented, enforced, and collected under the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.). However, as provided in subdivision B 3, the prepaid wireless E-911 charge shall be the liability of the end user and not of the dealer or of any CMRS provider, except that the dealer shall be liable to remit to the Department all prepaid wireless E-911 charges that the dealer collects from end users. A dealer shall be permitted to deduct and retain five percent of prepaid wireless E-911 charges that are collected by the dealer from end users if such charges were not delinquent at the time of remittance to the Department. Nothing herein shall be construed or interpreted as limiting or restricting the discount provided under § 58.1-622 with regard to prepaid CMRS that is taxable under the Virginia Retail Sales and Use Tax Act.\n\t\t\tThe Department, after subtracting its direct costs of administration, shall deposit all remitted prepaid wireless E-911 charges into the state treasury. The Comptroller shall as soon as practicable deposit such moneys into the Wireless E-911 Fund for use by the Board in accordance with the purposes permitted by this article.E\n\nThe Department shall develop and publish guidelines implementing the provisions of this section and shall update the guidelines as deemed necessary by the Tax Commissioner. The Tax Commissioner shall notify every dealer holding a certificate of registration under § 58.1-613 when the guidelines and any updates are published. The development and publication of the guidelines shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).\n\t\t\tAmong other items, the guidelines shall include provisions exempting small dealers, as defined solely by the Department, from the otherwise mandatory requirement under this section to disclose the prepaid wireless E-911 charge to the end user. The guidelines shall define a “small dealer” based, in part or in whole, upon the extent to which the dealer sells prepaid CMRS.F\n\nThe provisions of this section shall apply to retail transactions occurring on or after January 1, 2011.","order_by":null,"text":{"0":{"id":242995,"text":"As used in this section, unless the context requires a different meaning:\n\t\t\t“Dealer” means a person who sells prepaid CMRS to an end user.\n\t\t\t“Department” means the Department of Taxation.\n\t\t\t“End user” means a person who purchases prepaid CMRS in a retail transaction.\n\t\t\t“Prepaid CMRS” means CMRS that allows a caller to dial 911 to access the 911 system, which CMRS service is required to be paid for in advance and is sold in predetermined units or dollars of which the number declines with use in a known amount.\n\t\t\t“Prepaid wireless E-911 charge” means the charge that is required to be collected by a dealer from an end user in the amount established under subsection B.\n\t\t\t“Retail transaction” means the purchase of prepaid CMRS from a dealer for any purpose other than resale. If more than one item or article of prepaid CMRS is purchased by an end user, then each item or article purchased shall be deemed to be a separate retail transaction.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":242996,"text":"The prepaid wireless E-911 charge:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":242997,"text":"Shall be $0.55 per retail transaction.","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":242998,"text":"Shall be collected by the dealer from the end user with respect to each retail transaction occurring in the Commonwealth. The amount of the prepaid wireless E-911 charge shall be either separately stated on an invoice, receipt, or other similar document that is provided to the end user by the dealer or otherwise disclosed by the dealer to the end user. For purposes of this subdivision, a retail transaction that is effected in person by an end user at a business location of the dealer shall be treated as occurring in the Commonwealth if that business location is in the Commonwealth, and any other retail transaction shall be treated as occurring in the Commonwealth if treated as occurring in the Commonwealth for purposes of the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.).","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":242999,"text":"Is the liability of the end user and not of the dealer or of any CMRS provider, except that the dealer shall be liable to remit to the Department all prepaid wireless E-911 charges that the dealer collects from end users as provided in subsection E, including all prepaid wireless E-911 charges that the dealer is deemed to have collected in cases in which the charge has not been separately stated on an invoice, receipt, or other similar document provided to the end user by the dealer.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"C"},"5":{"id":243000,"text":"The amount of the prepaid wireless E-911 charge that is collected by a dealer from an end user shall not be included in the base for measuring any fee, tax, surcharge, or other charge that is imposed by the Commonwealth, any political subdivision of the Commonwealth, or any intergovernmental agency.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B3","next_prefix":"D"},"6":{"id":243001,"text":"Except as otherwise expressly provided herein, the charge imposed pursuant to this section shall be collected by the Tax Commissioner and shall be implemented, enforced, and collected in the same manner as retail sales and use taxes are implemented, enforced, and collected under the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.). However, as provided in subdivision B 3, the prepaid wireless E-911 charge shall be the liability of the end user and not of the dealer or of any CMRS provider, except that the dealer shall be liable to remit to the Department all prepaid wireless E-911 charges that the dealer collects from end users. A dealer shall be permitted to deduct and retain five percent of prepaid wireless E-911 charges that are collected by the dealer from end users if such charges were not delinquent at the time of remittance to the Department. Nothing herein shall be construed or interpreted as limiting or restricting the discount provided under § 58.1-622 with regard to prepaid CMRS that is taxable under the Virginia Retail Sales and Use Tax Act.\n\t\t\tThe Department, after subtracting its direct costs of administration, shall deposit all remitted prepaid wireless E-911 charges into the state treasury. The Comptroller shall as soon as practicable deposit such moneys into the Wireless E-911 Fund for use by the Board in accordance with the purposes permitted by this article.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"7":{"id":243002,"text":"The Department shall develop and publish guidelines implementing the provisions of this section and shall update the guidelines as deemed necessary by the Tax Commissioner. The Tax Commissioner shall notify every dealer holding a certificate of registration under § 58.1-613 when the guidelines and any updates are published. The development and publication of the guidelines shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).\n\t\t\tAmong other items, the guidelines shall include provisions exempting small dealers, as defined solely by the Department, from the otherwise mandatory requirement under this section to disclose the prepaid wireless E-911 charge to the end user. The guidelines shall define a “small dealer” based, in part or in whole, upon the extent to which the dealer sells prepaid CMRS.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"8":{"id":243003,"text":"The provisions of this section shall apply to retail transactions occurring on or after January 1, 2011.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":13884,"edition_id":1,"name":"Enhanced Public Safety Telephone Services Act","identifier":"7","label":"article","depth":3,"order_by":1,"parent_id":13123,"metadata":{},"date_created":"2026-06-26 03:46:10","date_modified":"2026-06-26 03:46:10","permalink":{"id":250023,"object_type":"structure","relational_id":13884,"identifier":"7","token":"56\/15\/7","url":"\/56\/15\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13123,"edition_id":1,"name":"Telegraph and Telephone Companies","identifier":"15","label":"chapter","depth":2,"order_by":1,"parent_id":12881,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":249827,"object_type":"structure","relational_id":13123,"identifier":"15","token":"56\/15","url":"\/56\/15\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12881,"edition_id":1,"name":"Public Service Companies","identifier":"56","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":248473,"object_type":"structure","relational_id":12881,"identifier":"56","token":"56","url":"\/56\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54917,"structure_id":13884,"section_number":"56-484.12","catch_line":"Definitions","url":"\/56-484.12\/","token":"56\/15\/7\/56-484.12","metadata":false},{"id":57474,"structure_id":13884,"section_number":"56-484.12:1","catch_line":"Repealed","url":"\/56-484.12_1\/","token":"56\/15\/7\/56-484.12_1","metadata":false},{"id":85529,"structure_id":13884,"section_number":"56-484.13","catch_line":"9-1-1 Services Board; membership; terms; compensation","url":"\/56-484.13\/","token":"56\/15\/7\/56-484.13","metadata":false},{"id":69137,"structure_id":13884,"section_number":"56-484.14","catch_line":"Powers and duties of the 9-1-1 Services Board","url":"\/56-484.14\/","token":"56\/15\/7\/56-484.14","metadata":false},{"id":80056,"structure_id":13884,"section_number":"56-484.15","catch_line":"Repealed","url":"\/56-484.15\/","token":"56\/15\/7\/56-484.15","metadata":false},{"id":66844,"structure_id":13884,"section_number":"56-484.16","catch_line":"Local emergency telecommunications requirements; text messages; use of digits \"9-1-1.\"","url":"\/56-484.16\/","token":"56\/15\/7\/56-484.16","metadata":false},{"id":83944,"structure_id":13884,"section_number":"56-484.16:1","catch_line":"PSAP dispatchers; training requirements","url":"\/56-484.16_1\/","token":"56\/15\/7\/56-484.16_1","metadata":false},{"id":72191,"structure_id":13884,"section_number":"56-484.17","catch_line":"Wireless E-911 Fund; uses of Fund; enforcement; audit required","url":"\/56-484.17\/","token":"56\/15\/7\/56-484.17","metadata":false},{"id":67047,"structure_id":13884,"section_number":"56-484.17:1","catch_line":"Collection of prepaid wireless E-911 charge at point of sale; rate established","url":"\/56-484.17_1\/","token":"56\/15\/7\/56-484.17_1","metadata":false},{"id":61227,"structure_id":13884,"section_number":"56-484.18","catch_line":"Designation of official State Police access number; blocking caller identification prohibited","url":"\/56-484.18\/","token":"56\/15\/7\/56-484.18","metadata":false}],"previous_section":{"id":72191,"structure_id":13884,"section_number":"56-484.17","catch_line":"Wireless E-911 Fund; uses of Fund; enforcement; audit required","url":"\/56-484.17\/","token":"56\/15\/7\/56-484.17","metadata":false},"next_section":{"id":61227,"structure_id":13884,"section_number":"56-484.18","catch_line":"Designation of official State Police access number; blocking caller identification prohibited","url":"\/56-484.18\/","token":"56\/15\/7\/56-484.18","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/56-484.17:1\/","history_text":"

This law was first created in 2010. The record of its establishment is cataloged in chapters 466<\/a> and 566<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":60255,"section_number":"37.2-311.5","catch_line":"Collection of 988 charges","order_by":null,"url":"\/37.2-311.5\/"},{"id":54917,"section_number":"56-484.12","catch_line":"Definitions","order_by":null,"url":"\/56-484.12\/"}],"refers_to":[{"id":86911,"section_number":"2.2-4000","catch_line":"Short title; purpose","order_by":null,"url":"\/2.2-4000\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":67446,"section_number":"58.1-613","catch_line":"Dealers' certificates of registration","order_by":null,"url":"\/58.1-613\/"},{"id":81287,"section_number":"58.1-622","catch_line":"Discount","order_by":null,"url":"\/58.1-622\/"}],"permalink":{"id":250057,"object_type":"law","relational_id":67047,"identifier":"56-484.17:1","token":"56\/15\/7\/56-484.17_1","url":"\/56-484.17_1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/56-484.17_1\/","token":"56\/15\/7\/56-484.17_1","dublin_core":{"Title":"Collection of prepaid wireless E-911 charge at point of sale; rate established","Type":"Text","Format":"text\/html","Identifier":"\u00a7 56-484.17:1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section, unless the context requires a different meaning:\n\t\t\t“Dealer<\/span>” means a person<\/span> who sells prepaid CMRS<\/span> to an end user<\/span>.\n\t\t\t“Department<\/span>” means the Department<\/span> of Taxation.\n\t\t\t“End user<\/span>” means a person<\/span> who purchases prepaid CMRS<\/span> in a retail transaction<\/span>.\n\t\t\t“Prepaid CMRS<\/span>” means CMRS that allows a caller to dial 911 to access the 911 system, which CMRS service is required to be paid for in advance and is sold in predetermined units or dollars of which the number declines with use in a known amount.\n\t\t\t“Prepaid wireless E-911 charge” means the charge that is required to be collected by a dealer<\/span> from an end user<\/span> in the amount established under subsection B.\n\t\t\t“Retail transaction<\/span>” means the purchase of prepaid CMRS<\/span> from a dealer<\/span> for any purpose other than resale. If more than one item or article of prepaid CMRS<\/span> is purchased by an end user<\/span>, then each item or article purchased shall be deemed to be a separate retail transaction<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The prepaid wireless E-911 charge: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Shall be $0.55 per retail transaction<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Shall be collected by the dealer<\/span> from the end user<\/span> with respect to each retail transaction<\/span> occurring in the Commonwealth. The amount of the prepaid wireless E-911 charge shall be either separately stated on an invoice, receipt, or other similar document that is provided to the end user<\/span> by the dealer<\/span> or otherwise disclosed by the dealer<\/span> to the end user<\/span>. For purposes of this subdivision, a retail transaction<\/span> that is effected in person<\/span> by an end user<\/span> at a business location of the dealer<\/span> shall be treated as occurring in the Commonwealth if that business location is in the Commonwealth, and any other retail transaction<\/span> shall be treated as occurring in the Commonwealth if treated as occurring in the Commonwealth for purposes of the Virginia Retail Sales and Use Tax Act (§ 58.1-600<\/a> et seq.). <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Is the liability of the end user<\/span> and not of the dealer<\/span> or of any CMRS provider<\/span>, except that the dealer<\/span> shall be liable to remit to the Department<\/span> all prepaid wireless E-911 charges that the dealer<\/span> collects from end users<\/span> as provided in subsection E, including all prepaid wireless E-911 charges that the dealer<\/span> is deemed to have collected in cases in which the charge has not been separately stated on an invoice, receipt, or other similar document provided to the end user<\/span> by the dealer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The amount of the prepaid wireless E-911 charge that is collected by a dealer<\/span> from an end user<\/span> shall not be included in the base for measuring any fee, tax, surcharge, or other charge that is imposed by the Commonwealth, any political subdivision of the Commonwealth, or any intergovernmental agency. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Except as otherwise expressly provided herein, the charge imposed pursuant to this section shall be collected by the Tax Commissioner and shall be implemented, enforced, and collected in the same manner as retail sales and use taxes are implemented, enforced, and collected under the Virginia Retail Sales and Use Tax Act (§ 58.1-600<\/a> et seq.). However, as provided in subdivision B 3, the prepaid wireless E-911 charge shall be the liability of the end user<\/span> and not of the dealer<\/span> or of any CMRS provider<\/span>, except that the dealer<\/span> shall be liable to remit to the Department<\/span> all prepaid wireless E-911 charges that the dealer<\/span> collects from end users<\/span>. A dealer<\/span> shall be permitted to deduct and retain five percent of prepaid wireless E-911 charges that are collected by the dealer<\/span> from end users<\/span> if such charges were not delinquent at the time of remittance to the Department<\/span>. Nothing herein shall be construed or interpreted as limiting or restricting the discount provided under § 58.1-622<\/a> with regard to prepaid CMRS<\/span> that is taxable under the Virginia Retail Sales and Use Tax Act.\n\t\t\tThe Department<\/span>, after subtracting its direct costs of administration, shall deposit all remitted prepaid wireless E-911 charges into the state treasury. The Comptroller shall as soon as practicable deposit such moneys into the Wireless E-911 Fund for use by the Board<\/span> in accordance with the purposes permitted by this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The Department<\/span> shall develop and publish guidelines implementing the provisions of this section and shall update the guidelines as deemed necessary by the Tax Commissioner. The Tax Commissioner shall notify every dealer holding a certificate of registration under § 58.1-613<\/a> when the guidelines and any updates are published. The development and publication of the guidelines shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000<\/a> et seq.).\n\t\t\tAmong other items, the guidelines shall include provisions exempting small dealers<\/span>, as defined solely by the Department<\/span>, from the otherwise mandatory requirement under this section to disclose the prepaid wireless E-911 charge to the end user<\/span>. The guidelines shall define a “small dealer<\/span>” based, in part or in whole, upon the extent to which the dealer sells prepaid CMRS<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The provisions of this section shall apply to retail transactions<\/span> occurring on or after January 1, 2011. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF PREPAID WIRELESS E-911 CHARGE AT POINT OF SALE; RATE ESTABLISHED\n(\u00a7 56-484.17:1)\n\nA. As used in this section, unless the context requires a different meaning:\n\t\t\t“Dealer” means a person who sells prepaid CMRS to an end user.\n\t\t\t“Department” means the Department of Taxation.\n\t\t\t“End user” means a person who purchases prepaid CMRS in a retail\ntransaction.\n\t\t\t“Prepaid CMRS” means CMRS that allows a caller to dial 911 to\naccess the 911 system, which CMRS service is required to be paid for in advance\nand is sold in predetermined units or dollars of which the number declines with\nuse in a known amount.\n\t\t\t“Prepaid wireless E-911 charge” means the charge that is required\nto be collected by a dealer from an end user in the amount established under\nsubsection B.\n\t\t\t“Retail transaction” means the purchase of prepaid CMRS from a\ndealer for any purpose other than resale. If more than one item or article of\nprepaid CMRS is purchased by an end user, then each item or article purchased\nshall be deemed to be a separate retail transaction.\n\nB. The prepaid wireless E-911 charge:\n\n 1. Shall be $0.55 per retail transaction.\n\n 2. Shall be collected by the dealer from the end user with respect to each\n retail transaction occurring in the Commonwealth. The amount of the prepaid\n wireless E-911 charge shall be either separately stated on an invoice,\n receipt, or other similar document that is provided to the end user by the\n dealer or otherwise disclosed by the dealer to the end user. For purposes of\n this subdivision, a retail transaction that is effected in person by an end\n user at a business location of the dealer shall be treated as occurring in the\n Commonwealth if that business location is in the Commonwealth, and any other\n retail transaction shall be treated as occurring in the Commonwealth if\n treated as occurring in the Commonwealth for purposes of the Virginia Retail\n Sales and Use Tax Act (§ 58.1-600 et seq.).\n\n 3. Is the liability of the end user and not of the dealer or of any CMRS\n provider, except that the dealer shall be liable to remit to the Department\n all prepaid wireless E-911 charges that the dealer collects from end users as\n provided in subsection E, including all prepaid wireless E-911 charges that\n the dealer is deemed to have collected in cases in which the charge has not\n been separately stated on an invoice, receipt, or other similar document\n provided to the end user by the dealer.\n\nC. The amount of the prepaid wireless E-911 charge that is collected by a dealer\nfrom an end user shall not be included in the base for measuring any fee, tax,\nsurcharge, or other charge that is imposed by the Commonwealth, any political\nsubdivision of the Commonwealth, or any intergovernmental agency.\n\nD. Except as otherwise expressly provided herein, the charge imposed pursuant to\nthis section shall be collected by the Tax Commissioner and shall be\nimplemented, enforced, and collected in the same manner as retail sales and use\ntaxes are implemented, enforced, and collected under the Virginia Retail Sales\nand Use Tax Act (§ 58.1-600 et seq.). However, as provided in subdivision B\n3, the prepaid wireless E-911 charge shall be the liability of the end user and\nnot of the dealer or of any CMRS provider, except that the dealer shall be\nliable to remit to the Department all prepaid wireless E-911 charges that the\ndealer collects from end users. A dealer shall be permitted to deduct and retain\nfive percent of prepaid wireless E-911 charges that are collected by the dealer\nfrom end users if such charges were not delinquent at the time of remittance to\nthe Department. Nothing herein shall be construed or interpreted as limiting or\nrestricting the discount provided under § 58.1-622 with regard to prepaid\nCMRS that is taxable under the Virginia Retail Sales and Use Tax Act.\n\t\t\tThe Department, after subtracting its direct costs of administration, shall\ndeposit all remitted prepaid wireless E-911 charges into the state treasury. The\nComptroller shall as soon as practicable deposit such moneys into the Wireless\nE-911 Fund for use by the Board in accordance with the purposes permitted by\nthis article.\n\nE. The Department shall develop and publish guidelines implementing the\nprovisions of this section and shall update the guidelines as deemed necessary\nby the Tax Commissioner. The Tax Commissioner shall notify every dealer holding\na certificate of registration under § 58.1-613 when the guidelines and any\nupdates are published. The development and publication of the guidelines shall\nbe exempt from the provisions of the Administrative Process Act (§ 2.2-4000\net seq.).\n\t\t\tAmong other items, the guidelines shall include provisions exempting small\ndealers, as defined solely by the Department, from the otherwise mandatory\nrequirement under this section to disclose the prepaid wireless E-911 charge to\nthe end user. The guidelines shall define a “small dealer” based, in\npart or in whole, upon the extent to which the dealer sells prepaid CMRS.\n\nF. The provisions of this section shall apply to retail transactions occurring\non or after January 1, 2011.\n\nHISTORY: 2010, cc. 466, 566; 2021, Sp. Sess. I, c. 248.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}