911 Emergency Surcharge
The 911 Emergency Services (E-911) Surcharge at a rate of $.51 is payable by all telecommunication companies who provide wire access or wireless lines capable of originating a 911 call. The surcharge is intended to produce an amount necessary to meet annual debt service charges on all respective outstanding enhanced 911 bonds. This includes those who provide radio-telephone communication services by a wireless, real-time, two-way voice communication device capable of originating a 911 call. All such companies must bill and remit an E-911 surcharge collected from all subscribers who are subject to the E-911 surcharge. Wire access lines located within New Mexico and wireless active numbers are taxable.
The E-911 services surcharge is due on or before the 25th day of the month following the month in which the surcharge was collected. A reporting period is from the first day of the month to the last day of the month.
We deposit the revenue from the Enhanced 911 surcharge in the Enhanced 911 Fund.
New Mexico Taxation and Revenue Department
P.O. Box 25123
Santa Fe, NM 87504-5123
For assistance, call 505-827-0762
Or for tax return help, email us at OtherTaxes@state.nm.us
Manage your account online
RPD-41114, Enhanced 911 Services Surcharge Return
Who Must Register?
Statutory Reference: Look for Chapter 63, Article 9D NMSA 1978
in the New Mexico State Statutes