Starting January 1, 2024, a 988 Coordinated Crisis Services Tax will be added to the existing Oregon Emergency Communications (911) Tax. The new tax was implemented by the Oregon Legislature with the passage of House Bill 2757.
The 988-tax rate will be 40 cents per subscriber line of telecommunications or Voice over Internet Protocol (VoIP) service, or device with access to the 988 suicide prevention and behavioral health crisis system, and 40 cents for each prepaid wireless service or product retail transaction. These are the same transactions subject to the existing 911 Emergency Communications Tax. This tax rate will be effective for all billings or purchase of prepaid wireless service beginning January 1, 2024.
The new 988 tax does not apply to services provided under the plan of assistance established under Section 6, Chapter 290, Oregon Laws 1987; Oregon Lifeline.
The existing E911 return will be modified to include the 988 tax. The frequency of filing a return and submitting payment will follow the same timelines as the existing 911 schedule and will therefore not change the current 911 schedule.
For more information regarding the Emergency Communications and Coordinated Crisis Services Tax programs and how these tax revenues are used, visit the Department of Revenue’s website.
Questions? Email us at SPA.help@dor.oregon.gov.
