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, replaces the former telecommunications relay service charge. The bill makes the following modifications to the laws implementing the 3 prepaid wireless telecommunications services:

• Sections 1 and 10 of the bill correct erroneous cross references in connection with the prepaid wireless telecommunications services.

• Section 2 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, section 7 adds a cross reference to the prepaid wireless definition to the statute that implements the prepaid wireless TDA charge. Section 7 also adds a cross reference to an existing definition of "telecommunications service" to the prepaid wireless TDA charge statute, and section 9 adds the same cross reference to the prepaid wireless 988 charge statute.

• Current law obligates a provider of free prepaid wireless services that uses federally supported services or programs to pay the prepaid wireless 911 charge. However, providers are not consistently referenced in the definition of a retail transaction or surcharge remittance procedures for the prepaid wireless 911 charge. Section 3 adds providers to both the definition and the remittance procedures.

• Current law lists taxes or fees that are administered by the department of revenue (department), including the prepaid wireless 911 charge and the prepaid wireless TDA charge. Section 4 includes the prepaid wireless 988 charge in the list of taxes or fees that are administered by the department.

• Current law permits the department to disclose confidential tax information regarding the prepaid wireless 911 charge to the public utilities commission (commission) and local governing bodies. Section 5 allows the department to disclose the same information regarding the prepaid wireless TDA charge and the prepaid wireless 988 charge to the commission and their respective enterprises.

• Current law allows the department to require electronic filing and payment for the prepaid wireless 911 charge and the TDA charge. Section 6 allows the department to require electronic filing and payment for the prepaid wireless 988 charge.

• Current law specifies that telecommunications services that are not subject to the prepaid wireless 911 charge are subject to the other 911 charges imposed by law. Section 8 clarifies that telecommunications services that are not subject to the prepaid wireless TDA charge are subject to other TDA charges imposed by law, and section 10 makes the same clarification regarding the prepaid wireless 988 charge.

• The prepaid wireless 911 charge is imposed on providers that use federally supported services to provide free prepaid wireless telecommunications services. Sections 9 and 10 impose the prepaid wireless 988 charge on such providers in the same manner as the prepaid wireless 911 charge.
  (Note: This summary applies to this bill as introduced.)