PreparedEmergency communications service charge · Mississippi Department of Revenue

Mississippi 911 surcharge remittance

We prepare a filing packet for Next Generation 911 (NG911) monthly return. You key it into the portal and certify it there.

The state accepts no document for this filing: the return is keyed into the agency’s portal. What follows is the computed figure set, for you to enter.

Mississippi publishes no document for this filing. The return is an NG911 account return inside the Department of Revenue’s Taxpayer Access Point, with no form number and no downloadable form; both research passes searched and neither found one. What the product produces for Mississippi is the computed charge with the subscriber-account counts and provenance behind it, broken out by ZIP+4 service-address designation as the statute’s own return duty requires, which the provider keys into the portal or uploads against the Department’s template.

The rate in force now

Rate: $2.00 per account per month · Emergency communications service charge — VoIP subscriber account
Effective: 2026-01-01 → current
Cite: S.B. 2835, 2025 Regular Session (Chapter 470, Laws of Mississippi 2025), §13(1)
Form rev.: the state publishes no revision label
Source: Mississippi Legislature — enrolled text of S.B. 2835, the Mississippi Emergency Communications Authority Act
Retrieved: Wed, August 12, 2026 · two independent fetches agree

Cadence

Monthly · set by statute

“These charges shall be reported and remitted to the Mississippi Department of Revenue by the 20th of the month following the sale using a zip code plus four (4) designation.”

Mississippi Department of Revenue Notices 72-25-17 and 72-25-19

One monthly return for every service category the provider sells. Neither research pass found a small-filer election or any reduced frequency for this charge.

The first return under the new framework covered January 2026 and was due February 20, 2026.

Due dates

NG911 return and payment

To: Mississippi Department of Revenue
Rule: the 20th of the month after the period ends
Weekends: the date shown is not moved for a weekend or holiday
Applies to: Monthly

“These charges shall be reported and remitted to the Mississippi Department of Revenue by the 20th of the month following the sale using a zip code plus four (4) designation.”

Mississippi Department of Revenue Notice 72-25-17 (November 5, 2025)

The act’s transition section states a different deadline. Both texts are recorded on this state’s page and the disagreement travels with every filing rather than being smoothed away.

Mississippi publishes no weekend or holiday rule for this deadline, so the engine applies none and renders the date the Department’s notice produces.

The engine schedules to the twentieth because that is what the Department’s own published administration of the return cycle says, twice, with a first-return date consistent with it. That is a scheduling choice made in the open, not a resolution of the conflict.

Authority conflict

2 disagreements between the state's own documents.

This is never settled in code. Both positions are reproduced as the state wrote them, the engine’s posture is stated plainly, and the period is flagged for review so a person decides before it closes.

When the monthly charge is due

Flagged for review

The Department of Revenue’s two published notices state the twentieth of the month following the sale. The act’s transition section states the thirtieth business day of the following month. Both are Mississippi’s own texts and they do not agree.

Mississippi Department of Revenue Notices 72-25-17 and 72-25-19

“These charges shall be reported and remitted to the Mississippi Department of Revenue by the 20th of the month following the sale using a zip code plus four (4) designation.”

https://www.dor.ms.gov/sites/default/files/notices-technical-bulletins/72-25-17%20NG911%20Notice%20to%20Telecommunications%20Service%20Providers.pdf

S.B. 2835, 2025 Regular Session, §14(d)

“After January 1, 2026, a service supplier shall remit to Department of Revenue all assessments of the emergency communication service charge for a calendar month by the thirtieth business day of the following month and thereafter as prescribed in this section.”

https://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2835SG.htm

What the engine does: The deadline calendar schedules to the twentieth, which is the earlier of the two readings and the one the Department publishes in its own administration of the return cycle, twice, with a first-return date consistent with it. The engine does not treat that choice as an answer, and the conflict rides every Mississippi filing with both texts attached.

What you can do: Confirm the operative deadline with the Department of Revenue’s Sales and Use Tax Bureau before relying on the later date, and file to the earlier one in the meantime.

Applies from 2026-01-01

How a trunked or hosted VoIP customer is counted

Flagged for review

The act sets the counting unit for interconnected VoIP as the subscriber account and, in adjacent subsections, both converts simultaneous outbound voice-channel capacity into separate services and excludes a broadband connection used for telephone service from counting as a separate voice-channel subscription. Read together they support two different counts for the same hosted private branch exchange or SIP trunk, and both research passes reproduced the text identically while reading it differently.

S.B. 2835 §13(1)(a) and §13(1)(d), read as reaching VoIP

“each such separate simultaneous outbound call voice channel capacity, regardless of technology, shall constitute a separate service … the number of emergency communications service charges a consumer shall be assessed shall not exceed the number of simultaneous outbound calls that can be made from voice channels the service supplier has activated and enabled”

https://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2835SG.htm

S.B. 2835 §13(1)(a), read as framed on the exchange access facility

“A broadband connection used for telephone service shall not constitute a separate voice channel capacity subscription for purposes of the emergency communication service charge.”

https://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2835SG.htm

What the engine does: The engine prices the subscriber-account count the provider enters and converts nothing on their behalf. It neither expands an account into channels nor collapses channels into an account, because either move would change the amount on a state remittance on the strength of a reading the state has not confirmed.

What you can do: Ask the Department of Revenue for a technical bulletin, a return field definition, or a written ruling on how a hosted or trunked VoIP customer is counted, and record the answer against the periods it bears on.

Applies from 2026-01-01

Counting rule

Per Voice over Internet Protocol subscriber account per month, at the same flat amount the state applies to a residential line, a commercial exchange line and a wireless connection. No charge may be imposed on more than two hundred exchange access facilities or VoIP lines per location, and trunks or service lines supplying wireless infrastructure are not charged. Where shared simultaneous outbound voice-channel capacity reaches locations in more than one state, the charge is assessed only on the portion of that capacity in Mississippi as identified by the provider’s books and records.

The base counting unit is the subscriber account, and both research passes agree on that. What the two passes read differently is whether the act’s simultaneous-outbound-call provision also converts a trunked or hosted VoIP customer into a channel count. That divergence is recorded on this record as a conflict between the act’s own subsections, with both texts reproduced, and it is not settled here: for a hosted private branch exchange or a SIP trunk the two readings produce different counts from the same subscriber data, and the difference is money on a state filing.

Per-customer cap
Two hundred exchange access facilities or VoIP lines per location. The cap is per location rather than per customer, so a subscriber with several Mississippi locations is capped at each of them separately.

“When a service provider delivers service to the same person, business, or organization the voice channel capacity to make more than one (1) simultaneous outbound call from an exchange access facility, each such separate simultaneous outbound call voice channel capacity, regardless of technology, shall constitute a separate service. A broadband connection used for telephone service shall not constitute a separate voice channel capacity subscription for purposes of the emergency communication service charge.”

S.B. 2835, 2025 Regular Session, §13(1)(a)

“No such emergency communications service charge shall be imposed upon more than two hundred (200) exchange access facilities or Voice over Internet Protocol lines per location. Trunks or service lines used to supply service to CMRS infrastructure shall not have an emergency communications service charge levied against them.”

S.B. 2835, 2025 Regular Session, §13(1)(c)

“For the department to compute the amount due under this subsection, the number of emergency communications service charges a consumer shall be assessed shall not exceed the number of simultaneous outbound calls that can be made from voice channels the service supplier has activated and enabled.”

S.B. 2835, 2025 Regular Session, §13(1)(d)

Collection allowance

0.50%

Applies to: the gross amount collected
On the form: The discount line on the monthly NG911 return

“Each service provider shall be entitled to deduct and retain from the emergency communications service charges collected by such provider during each calendar month an amount not to exceed one-half percent (0.5%) of the gross aggregate amount of such collections as reimbursement for the actual costs incurred by such provider in collecting, handling and processing such emergency communications service charges.”

S.B. 2835, 2025 Regular Session, §13(4)

The Department implements the statutory allowance as a discount of one half of one percent available only on returns filed and paid by the due date, so a late period forfeits it. The engine computes it and flags that condition on every period rather than baking in an unconditional reduction. Do not confuse it with the separate half percent the Department itself retains before passing funds through; that is an agency-side deduction and is never available to the provider.

Rate history

1 window on record

The engine resolves the window that covers the filing period, never the latest one. A back period therefore prices at the rate that was in force for it.

2026-01-01 → current
$2.00 per account per month · Emergency communications service charge — VoIP subscriber account
S.B. 2835, 2025 Regular Session (Chapter 470, Laws of Mississippi 2025), §13(1)
https://billstatus.ls.state.ms.us/documents/2025/html/SB/2800-2899/SB2835SG.htm · retrieved Wed, August 12, 2026
The levy operates only from January 1, 2026 forward by its own terms; the act itself took effect July 1, 2025 and the prior regime’s charge continued through December 31, 2025.
The amount and its date were read from the state’s own enrolled bill by both research passes and confirmed against two Department of Revenue notices.
Flagged for review: How a trunked or hosted VoIP customer is counted

Zero-report rule

not published

Zero report · not on record

Mississippi does not say whether a period with no collections still requires a filed NG911 return. The act requires a return each period and says nothing about a zero period, and neither Department notice addresses one. The act directs registration and payment procedures to substantially coincide with the state’s sales and use tax chapter, which would ordinarily answer the question, but neither research pass read that chapter’s text, so nothing is recorded. There is no declaration or attestation language attached to this charge, and none may be composed for it.

Searched: The act’s return-duty and remittance sections in full, Department of Revenue notices 72-25-17 and 72-25-19, and the portal’s public shell.

Record retention

not published

Record retention · not on record

Mississippi publishes no record-retention period for this charge. Neither the act nor either Department notice states one, and while the act incorporates the state’s sales and use tax audit and appeal procedures by reference — which would ordinarily carry that chapter’s recordkeeping rule — neither research pass read that chapter, so no period is asserted here.

Searched: The act in full across all thirty-four sections, and Department of Revenue notices 72-25-17 and 72-25-19.

Registration

A provider registers an NG911 account inside the Taxpayer Access Point. The Department opened registration in December 2025, ahead of the first return.

https://tap.dor.ms.gov

The Department’s own words: “You may now apply for an NG911 account by logging into TAP and registering for a ‘Next Generation 911’ account.” No separate paper registration was found by either research pass.

The agency’s portal

Return: Next Generation 911 (NG911) monthly return
Portal: https://tap.dor.ms.gov
Form: The state publishes no form identifier. Mississippi assigns this return no form number. The Department’s notices identify it only by its account and return type inside the portal. One research pass stated the absence affirmatively and the other recorded it as unverified; the finding is the same either way, and no numbered form appears in either notice.

The filer registers an NG911 account in the Taxpayer Access Point and files a monthly return there. The Department’s notice states that a template with required column headers is available inside the portal for uploading the ZIP+4 service-address detail alongside the return.

Remit to

State, single agency

Agency: Mississippi Department of Revenue
Division: Sales and Use Tax Bureau
Payee: Emergency Communications Services Charge Fund
Address: Filed and paid through the Taxpayer Access Point. Payable to the Emergency Communications Services Charge Fund.
Contact: P.O. Box 1033, Jackson, MS 39215 — 601-923-7015 — sales@dor.ms.gov
Rate set by: The Legislature, in the act itself. The Mississippi Emergency Communications Authority administers the money after receipt and is not a party a provider files with.

Out of scope

What this page does not cover.

Mississippi’s prepaid wireless charge
The same act sets the same amount on a prepaid wireless retail transaction, but the remitter is the retail seller and the seller’s discount is two percent rather than one half of one percent. A different obligation that a provider selling prepaid wireless at retail owes separately, and the matching dollar figure makes the two easy to conflate.
The five-cent telecommunicator-training charge
The act preserves this separate monthly charge and calls it unchanged. Whether it appears as a second field on this return or is filed elsewhere is unresolved, so the product neither computes it nor claims it is covered. It is named here so a provider knows to ask.
The wireline and wireless categories on the same return
The state levies the same amount per residential line, per commercial exchange line and per wireless connection. This record covers the VoIP subscriber account category; a provider selling the others reports those too and this product does not compute them.
Local emergency communications district charges
The framework that let county districts levy their own charges was repealed as of January 1, 2026. For periods from that date there is no local component for a provider to compute or remit.

Everything else this record does not know

Rate history · not on record

The charge in force before January 1, 2026 could not be read from any primary text. The prior state charge lived in a section that stood repealed on December 31, 2025, and every mirror carrying its historical text returned a challenge page or an error to both research passes. A figure appears in a search-engine summary and in a compiled federal report, and neither is a primary source. Mississippi back periods before January 2026 cannot be priced from this record, and the engine refuses them rather than pricing them at the current amount.

Searched: Every reachable copy of the repealed section, the act’s own repeal schedule, and the Department’s notices, in both research passes.

Filing method · not on record

The template the Department promises inside the portal for the ZIP+4 service-address upload was never seen. Its filename, its column headers and its validation rules sit behind an authenticated portal and were not reachable, and that template is the export contract any Mississippi filing packet has to match. A packet cannot claim to match it until someone opens it in a live session.

Searched: Department of Revenue notice 72-25-17, which promises the template, and the portal’s public shell.

Filing method · not on record

The portal’s own registration and filing screens were never walked. Field order, labels, and any on-screen text on the NG911 return are unobserved, so the order this product lays its figures out in follows the statute’s return duty and the Department’s notices rather than the screens themselves.

Searched: The portal, whose interior is an authenticated application, in both research passes.

Scope · not on record

Whether the separate five-cent monthly telecommunicator-training charge that the act preserves rides the same NG911 return as a second field, or is remitted through a different channel, is unresolved. The act preserves it and the Department’s notice calls it unchanged, and neither says where it is filed. Until that is answered, a Mississippi record presenting the emergency communications service charge as a provider’s whole 911-family obligation is describing part of the picture.

Searched: The act’s exclusivity section, Department of Revenue notice 72-25-17, and the notices’ rate tables.

Citations · not on record

The permanent code section number that will house this charge is not established. The act’s operative sections were not located in a recompiled code database and the Legislature’s own site hosts session-law text only. The session-law citation is in force and independently sufficient; this affects how a citation renders, not what the law is.

Searched: The Legislature’s bill text and bill-history records, and reachable code databases.

Sources

Every fact above traces to one of these, retrieved Wed, August 12, 2026.

The record was reached by two independent research passes that agreed. Each source below opens at the address it was read from, with the date it was read.

Mississippi Legislature — enrolled text of S.B. 2835 (2025 Regular Session)

The charge and its amount, the counting rules and the per-location cap, the return duty and its ZIP+4 basis, the collection allowance, the exclusivity clause, the transition deadline, and the repeal schedule.