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Division of Taxation

9-1-1 System and Emergency Response Fee

The 9-1-1 System and Emergency Response Fee is $.90 and is imposed on periodic billings to mobile telecommunications and telephone exchange customers. This fee is charged by:

  • Mobile telecommunications companies for each voice grade access service number as part of mobile telecommunications service provided to a customer billed by or for the customer’s home service provider and provided to a customer with a place of primary use in this State; and
  • Telephone exchange companies for each telephone voice grade access service line provided as part of that telephone exchange service.

The fee is not applicable to the federal government, its agencies, or instrumentalities. Revenue collected funds the State’s capital equipment, facilities, and operating expenses that arise from emergency preparedness, emergency response training, counter-terrorism measures, security at State facilities, including transportation infrastructure, preparation for first responders to chemical or biohazard emergencies, and any expenses of the Department of Law and Public Safety.

Applicable Laws and Rules

N.J.A.C. 17:24, P.L. 2004, c.48, N.J.S.A. 54:32B-3(f)

Last Updated: Friday, 05/06/22