Virginia 911 surcharge remittance

Per access line. Virginia defines access lines to include residence and business telephone lines and other switched packet or circuit lines connecting the customer premises to the public switched telephone network for the transmission of outgoing voice-grade-capable telecommunications services — which is how the tax reaches interconnected VoIP without naming it, and the Department’s own return instructions name VoIP outright. Government agency lines, lines used to provide service under the state universal service plan, dedicated and special access lines, off-premises extensions, official internal provider lines, and commercial mobile radio service are all excluded by statute.

The multi-line equivalencies are statutory and one of them is unusual. Centrex, private branch exchange and other multistation service incurs a charge on every line or trunk that allows simultaneous unrestricted outward dialing to the public switched telephone network. An ISDN primary rate interface facility is charged five E-911 tax charges for each facility the customer establishes — not one, and not one per channel. Other channelized service in which each voice-grade channel is controlled by the provider is charged one tax for each line allowing simultaneous unrestricted outward dialing. A Virginia count is therefore assembled from two different rules, which is why this state’s entry grid asks for the primary rate interface facilities separately.

Per-customer cap
No numeric cap. Both research passes searched the section and found no maximum number of lines per customer or per location; the statutory exclusions above are the only limits on what is counted.

Applies to

the gross amount collected

On the form

Not published for the E-911 block. The statute grants the allowance as a deduction in submitting the return, and the return’s E-911 lines print no discount line, unlike its wireless block, which prints an explicit three percent discount line and a net line.

The amount is not in doubt: three percent of the tax due, granted by statute with no timeliness condition. Where it lands on the return is. The E-911 block prints no discount line, while the wireless block on the same return prints one, and neither the form nor the statute says whether the filer nets the allowance into the E-911 line before entry or applies it another way. The engine computes the deduction and flags that placement question on every Virginia period rather than guessing the mechanics.

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.

• 2007-01-01 → current

  $0.75 per counted unit per month · Landline and VoIP E-911 tax

  Va. Code §58.1-1730(B)

  https://law.lis.virginia.gov/vacode/58.1-1730/ · retrieved Wed, August 12, 2026

  The amount has not moved in roughly nineteen years. Both research passes found that the section’s history cites the single 2006 enacting act with no rate-changing amendment since, and the current return still prints the same figure per access line.

  The January 1, 2007 date rested on one pass at first: that pass read it from the enacting act’s companion repeals of the pre-2007 local provisions, and the other had the act and marked the date open. A second pass on September 22, 2026 read the session-law chapter itself. Its sixth enactment clause puts the remaining provisions in force beginning on January 1, 2007, its access-line definition includes switched packet lines, and the Department’s 2015 communications tax study gives the same start date.

A period with nothing collected still gets filed

The state requires the return for a period in which nothing was collected. The product prepares that period like any other, and the state's own words are below.

A return is required every month whatever the liability, and the Department says so twice on the face of its own instructions. Both research passes searched the statute and the return and found no sworn or notarized declaration of the kind Minnesota requires — the return carries an ordinary signature, date and telephone line. No attestation wording is composed for Virginia.

The Department’s general business recordkeeping rule rather than an E-911-specific one, and longer where a longer federal retention period applies. Both research passes agree nothing tax-specific exists: one supplied the general rule, the other independently searched the E-911 article and found no retention provision in it.

A provider registers, or updates an existing registration, to open a communications taxes account with the Department. That account is what carries the return the E-911 tax rides.

https://www.tax.virginia.gov/register-business-virginia

The Department’s own words on the registration page: when a registration is completed it issues “your Virginia Tax account number for each tax type”, and the Department notes it is moving its taxes onto a new online services platform, so the system a provider files in after registering may differ from the one they registered in. The page the research record cited, tax.virginia.gov/iReg, no longer answers; this is the address the Department serves today, re-fetched 2026-09-09. The instruction to add a communications taxes type to an existing business account, and the paper-registration alternative, were on the retired page and are recorded as a gap rather than carried forward unverified.

Return

Form CT-75, Virginia Communications Taxes Return — E-911 tax block

Portal

https://www.business.tax.virginia.gov/eforms/eformsEntry/CT75

Form

The state publishes no form identifier. The paper package carries a form number and a revision stamp, and the electronic form a provider actually files does not publish one that either research pass could read — the portal entry point answers but its content needs an authenticated session, so whether the electronic form tracks the package’s revision is unconfirmed. The E-911 tax is not a form of its own in any case: it is a block of lines inside a combined communications taxes return.

The Department requires this return to be filed and paid electronically through its own electronic forms, with payment by direct debit at filing or by an automated clearing house credit arranged through the filer’s bank. A filer unable to do so requests a temporary waiver and, if granted, mails the return and payment to the Department’s Richmond box.

Agency

Virginia Department of Taxation

Division

Communications Taxes

Payee

Virginia Department of Taxation

Address

Filed and paid electronically through the Department’s electronic forms. A waiver-granted paper filer mails to P.O. Box 26627, Richmond, VA 23261-6627.

Contact

Communications taxes assistance (804) 404-4195 — registration (804) 367-8037

Rate set by

The General Assembly, by statute. The state 9-1-1 Services Board governs Virginia’s wireless surcharge scheme in a different title entirely and is not a party to this tax.