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:

  1. A fee of $0.38 on each retail transaction for prepaid wireless telecommunications plans; and

  2. 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)

DOR's Police and Fire Protection Common Questions

Registration Information

Form PFP-211, Wisconsin Police and Fire Protection Fee Resale Certificate | Fill-In Form

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
Protection Fee on Communications Connections,"
Wis. Adm. Code (June 2010 Register)

November 8, 2012