SB 1481 - Henderson, Mike
Modifies provisions relating to wireless emergency telephone service charges
Bill Details
Sponsor
LR Number
6107S.01I
Title
SB 1481
House Handler
N/A
Journal Page
N/A
Effective Date
August 28, 2026
Committee
Current Status
Formal Calendar S Bills for Perfection
Quick Links
Amendments
No amendments available
CURRENT BILL SUMMARY
SB 1481 - Current law imposes a prepaid wireless emergency telephone service charge equal to three percent of the retail transaction, with the first $15 of each transaction exempt from the charge. This act repeals the exemption for the first $15 of each transaction and, beginning January 1, 2027, increases the service charge to four percent.
The act also requires the Director of Revenue to require a seller to report the number of retail transactions as well as the total dollar amount of each transaction and the total amount of prepaid wireless emergency telephone service charges collected.
Current law allows a seller to deduct and retain three percent of the service charges that are collected by the seller. Beginning January 1, 2027, this act increases such amount to four percent. If the Director of Revenue determines that a seller has not collected the required amount of services charges, the seller shall not be permitted to deduct and retain any amount of the services charges, nor shall the seller be permitted to deduct and retain any amount of sales taxes allowable under current law.
JOSH NORBERG