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October 11, 2013

Douglas A. Ewald, Tax Commissioner

Prepaid Wireless Surcharge Rate Set for 2014

LINCOLN – The Nebraska Prepaid Wireless Surcharge rate for the period January 1, 2014 through December 31, 2014 will be 1.0%. The current surcharge rate of 1.1% will continue to apply to all sales of prepaid wireless telecommunications services until December 31, 2013.

The rate is determined by the Nebraska Department of Revenue (Department) and is a percentage of two surcharge rates established by the Nebraska Public Service Commission (Commission):

(1) The Enhanced Wireless 911 surcharge; and

(2) The Telecommunications Relay System surcharge.
The Department is reducing the Prepaid Wireless Surcharge rate from 1.1% to 1.0% due to the reduction of these two Commission surcharges in effect on July 1, 2013.

The surcharge applies to retail sales of prepaid wireless telecommunications services, including sales of prepaid mobile phones, prepaid phone cards, and the recharging of those prepaid phones and cards. The surcharge is used to assist Nebraska communities in providing emergency 911 services and in providing a statewide system for specialized telecommunications equipment for qualified hearing impaired persons.


Douglas A. Ewald
Tax Commissioner

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