Establishes a prepaid wireless E911 surcharge in Massachusetts.

The bill amends Section 18H of Chapter 6A of the General Laws to create a surcharge for prepaid wireless services to support E911 services. Sellers of prepaid wireless services within the Commonwealth must collect the surcharge from consumers at the point of sale and remit it to the Department of Revenue. The Department will then establish regulations for reporting, remittance, and enforcement of these obligations. The surcharge amount collected will not be included in the base for any other tax, fee, surcharge, or charge imposed by the Commonwealth.

Establishes a prepaid wireless E911 surcharge in Massachusetts.

The bill amends Section 18H of Chapter 6A of the General Laws to create a surcharge for prepaid wireless services to support E911 services. Sellers of prepaid wireless services within the Commonwealth must collect the surcharge from consumers at the point of sale and remit it to the Department of Revenue. The Department will then establish regulations for reporting, remittance, and enforcement of these obligations. The surcharge amount collected will not be included in the base for any other tax, fee, surcharge, or charge imposed by the Commonwealth.