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Form 3950 — Instructions
E911 Prepaid Wireless Fee Return
General. Returns are due by the 20th of the • Online sales of prepaid wireless service to
month following the reporting period covered. customers in Idaho
Each return shows the period covered and the • Prepaid phone bundles (mobile device,
due date. You must file a signed return for each mobile data, or both sold together with the
filing period even when no fees are due. wireless card and not separately stated)
Electronic filing. You can file your return, Nonretail sales. Enter the amount of all nonretail
make changes to your account, and cancel sales for the period.
your permit online at tax.idaho.gov/gototap.
Nonretail sales include:
Change in operation/ownership. You must • Sales shipped or delivered outside of Idaho
notify the Tax Commission of any of the • Wholesale sales
following:
• Sales made to exempt buyers
• Changes in partners or officers
• Online sales of prepaid wireless service to
• Restructuring of ownership
customers outside of Idaho
• Address changes
• New or additional locations Adjustments to fees. Use this line to claim an
adjustment. You must provide a letter explaining
Report these changes at tax.idaho.gov/ibr or the adjustments. Adjustments claimed are subject
by mailing us a completed Form IBR-1, Idaho to approval.
Business Registration.
Penalties. You may owe a penalty if you:
New owner. If you’re a new owner of a
• File a return by the due date but don’t pay
business, don’t file a return addressed
all of the fees you owe (0.5% of the fees per
to the former owner. Permits aren’t
month to a maximum of 25%)
transferable. Apply for a new permit
at tax.idaho.gov/ibr or by mailing us • Don’t file a return by the due date (5% of the
a completed Form IBR-1. Contact us fees per month to a maximum of 25%)
with questions. Note: You owe the entire month of penalty even if
your payment or return is only one day late. The
Change of mailing address. Check the
minimum penalty is $10.
“Mailing Address Change” box on your return
and provide the new address. Interest. Interest accrues on overdue tax from
the original due date of the return until you pay
Cancel permit. If this is your last return, check
the tax.
the “Cancel Permit” box on your return and
provide the date the business closed. Rates are as follows:
01/01/2023 – 12/31/2023, 5% per year
Total sales. Report total sales of prepaid 01/01/2022 – 12/31/2022, 3% per year
wireless service cards made within the 01/01/2021 – 12/31/2021, 2% per year
reporting period. This includes all cash and 01/01/2020 – 12/31/2020, 4% per year
credit sales even if you haven’t received
payment. Payments. We apply payments in this order:
1. Bad check fees
Total sales includes retail sales in the following
2. Interest
categories:
3. Tax
• Prepaid wireless phone cards
4. Penalty
• Rechargeable or refillable cards for
wireless service
EIN00058 11-28-2022 Page 1 of 2
