Prepaid Wireless Telecom Services Modifications

     Colorado imposes 3 charges on all retail sales of prepaid wireless telecommunications services: A prepaid wireless 911 charge, a prepaid wireless 988 charge, and a prepaid wireless telephone disability access (TDA) charge, which, effective January 1, 2026, replaced the former telecommunications relay service charge. The act makes the following modifications to the laws implementing the 3 prepaid wireless telecommunications services:

• Corrects erroneous cross references in connection with the prepaid wireless telecommunications services;
• Modifies the definition of 'prepaid wireless telecommunications service' (prepaid wireless definition) in the statute that implements the prepaid wireless 911 charge to include a wireless telecommunications service that is paid in advance, sold in predetermined units of time or money that decline with use or provides unlimited use of the service for a fixed time, and allows a user to make 911 calls. In addition, the act harmonizes the prepaid wireless definition for all 3 of the prepaid wireless telecommunication services.
• Adds providers of prepaid wireless telecommunications services (providers) to the definition of 'retail transaction' and to surcharge remittance procedures for the prepaid wireless 911 charge;
• Includes the prepaid wireless 988 charge in the list of taxes or fees that are administered by the department of revenue (department);
• Consistent with the treatment of confidential tax information regarding the prepaid wireless 911 charge, allows the department to disclose confidential tax information regarding the prepaid wireless TDA charge and the prepaid wireless 988 charge to their respective enterprises and to the public utilities commission;
• Consistent with the requirement for electronic filing and payment for the prepaid wireless 911 charge and the TDA charge, allows the department to require electronic filing and payment for the prepaid wireless 988 charge;
• Consistent with the prepaid wireless 911 charge, clarifies that telecommunications services that are not subject to the prepaid wireless TDA charge are subject to other TDA charges imposed by law and makes the same clarification regarding the prepaid wireless 988 charge; and
• Consistent with the prepaid wireless 911 charge, imposes the prepaid wireless 988 charge on providers that use federally supported services to provide free prepaid wireless telecommunications services.
  
  (Note: This summary applies to this bill as enacted.)