How are the fees imposed on prepaid wireless telecommunications transactions?
Communications providers and other retailers who sell prepaid wireless telecommunications plans, such as a $15 card for a prepaid wireless account, are subject to the $0.38 fee on each retail transaction for prepaid wireless telecommunications plans. • What is a “retail transaction?” A “retail transaction” includes the sale of a prepaid wireless telecommunications plan or service by a seller for any purpose other than resale. Examples of retail transactions that are subject to the $0.38 fee include: • The sale of a wireless handset that is activated for use with a prepaid plan. • The sale of additional prepaid minutes, a dollar amount, or days of use for an existing wireless account that declines with usage, regardless of whether it is purchased at a retailer’s physical location, via the Internet, or via the telephone (e.g., a 200 minute card that extends the amount of use of a prepaid account). Examples of transactions that are not subject to the $0.38 fee include: • Sales of handset
