Police & Fire Protection Fee
Pursuant to 2009 Wis. Act 28 and effective September 1, 2009, a police and fire protection fee is imposed on two types of transactions:
- A fee of $0.38 on each retail transaction for prepaid wireless telecommunications plans; and
- A monthly fee of $0.75 on each voice communications connection with an assigned telephone number (including landline, cellular line, and a communication service provided via a VoIP connection). If a communications provider provides multiple connections to a subscriber, the fee will be $0.75 for each of the first 10 connections and one additional fee of $0.75 for each 10 additional connections per billed account (i.e., $0.075 fee for each connection over 10).
The Department of Revenue (DOR) administers the $0.38 per-transaction fee on retail transactions for prepaid wireless telecommunications plans and the Public Service Commission (PSC) administers the $0.75 monthly fee on all communications service connections with assigned telephone numbers. Both fees, however, must be reported on a monthly basis to the DOR on one electronic form. Persons subject to the fee are required to register with the DOR for the collection, reporting, and remittance of the fees.
|Information on the DOR website||Information on the PSC website|
DOR Police and Fire Protection Fee Article (Revised August 25, 2009)
DOR's letter to retailers (August 26, 2009)
Form PFP-100, Wisconsin Police and Fire Protection Fee Worksheet
PSC's letter to providers (July 28, 2009)
PSC's Police and Fire Protection Fee FAQs (Revised August 25, 2009)
Regulation - Section PSC 172, "Police and Fire
Last updated November 8, 2012