Police & Fire Protection Fee
Pursuant to 2009 Wis. Act 28 and effective September 1, 2009, a police and fire protection fee is imposed on two types of transactions:
- A fee of $0.38 on each retail transaction for prepaid wireless telecommunications plans; and
- A monthly fee of $0.75 on each voice communications connection with an assigned telephone number (including landline, cellular line, and a communication service provided via a VoIP connection). If a communications provider provides multiple connections to a subscriber, the fee will be $0.75 for each of the first 10 connections and one additional fee of $0.75 for each 10 additional connections per billed account (i.e., $0.075 fee for each connection over 10).
The Department of Revenue (DOR) will be administering the $0.38 per-transaction fee on retail transactions for prepaid wireless telecommunications plans and the Public Service Commission (PSC) will be administering the $0.75 monthly fee on all communications service connections with assigned telephone numbers. A mechanism is currently being developed to report both fees on one electronic form to be filed with the DOR. Persons subject to the fee will be required to register with the DOR for the collection, reporting, and remittance of the fees.
| Information on the DOR web site | Information on the PSC web site |
|---|---|
DOR Police and Fire Protection Fee Article (Revised August 25, 2009) DOR's letter to retailers (August 26, 2009) DOR's Police and Fire Protection FAQs Form PFP-211, Wisconsin Police and Fire Protection Fee Resale Certificate | Fill-In Form Form PFP-100, Wisconsin Police and Fire Protection Fee Worksheet |
PSC's letter to providers (July 28, 2009) PSC's Police and Fire Protection Fee FAQs (Revised August 25, 2009) Emergency Rule (Effective September 11, 2009) |
Last updated October 9, 2009