Police and Fire Protection Fee Common Question

Also see the Department of Revenue's Police and Fire Protection fee web page and the Public Service Commission's FAQs.

  1. What is the police and fire protection fee?

  2. What was the effective date of the fee?

  3. Who is the fee imposed on?

  4. How are the fees imposed on voice communications connections with assigned telephone numbers?

  5. How are the fees imposed on prepaid wireless telecommunications transactions?

  6. What is a "retail transaction?"

  7. What is a "prepaid wireless communications plan?"

  8. Do I need to register with the Department of Revenue to collect and remit the fees and how do I register?

  9. How will the fees be reported?

  10. Can I pro-rate for partial months of service for the 75 cent fee?

  11. Can I file an extension to file my return?

  12. Is the fee subject to Wisconsin sales tax?

  13. Are nonprofit organizations and governmental units exempt from the fee?

  14. Must the fee be separately stated on an invoice to my customer? What if I sell prepaid cards through a vending machine?

  15. Can I take any deductions on my return?


FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 327-0232
Email additional questions to DORBusinessTax@wisconsin.gov

February 15, 2019