Telephone Surcharge

The surcharge is to be collected by Commercial Mobile Radio Service Providers and Local Exchange Carriers.  The surcharge rate is established by the Public Service Commission and collected by the local carriers from their customers.  Monthly reporting forms are mailed out by the Miscellaneous Tax Section and are required to be completed/filed by the 15th of each month following the report month.  The surcharge revenue provides telecommunication devices for persons who are deaf, blind, or speech impaired. 

1. Commercial Mobile Radio Service includes any wireless, two-way communication device, including radio-telephone communications used in cellular telephone service, personal communication service, or the functional and competitive or functional competitive equivalent of a radio-telephone communications line
used in cellular telephone service, a personal communication service or a network radio access line.  It does not include services whose customers do not have access to 911 or a 911-like service, a communication channel suitable only for data transmission, a wireless roaming service or other non-local radio access line service, or a private telecommunications system.  The surcharge does not apply to prepaid wireless telephone service.

2. Local Exchange Carrier or “LEC” means a telecommunications provider of basic local exchange service or switched-access service.  The term does not include commercial mobile service providers.

Effective July 1, 2013, the monthly Telephone Surcharge rate of $0.02 applies to working subject telephone numbers (Commercial Mobile Radio Service Providers) and subject access lines (Local Exchange Carriers).

Applicable Statutes
AR Code Ann. §§20-79-401 et seq., 23-17-101 et seq.


Title Posted
Telephone Surcharge Revenue 07/2008 to Current 07/03/2017
Telephone Surcharge Revenue FYE 2018 07/03/2018
Telephone Surcharge Revenue FYE 2019 0705/2019
Telephone Surcharge Revenue FYE 2020 07/02/2020
Telephone Surcharge Revenue FYE 2021 07/09/2021
Telephone Surcharge Revenue FYE 2022 07/01/2022
Telephone Surcharge Revenue FYE 2023 07/06/2023
Telephone Surcharge Revenue FYE 2024 05/01/2024