NV-S-0189
Telecommunications
CUSTOMER INVOICE SURCHARGE
Telecommunications relay / TDD access-line surcharge // up to $0.08; FY2026 announced $0.07
OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), Telecommunications relay / TDD access-line surcharge (
NV-S-0189) is cataloged in the Telecommunications extraction domain, administered by Public Utilities Commission of Nevada under NRS 427A.797.
STATUTORY CHARGE AUTHORITY (DATABASE A)
- Record ID:
NV-S-0189 - Exact Statutory Label: Telecommunications relay / TDD access-line surcharge
- Category: Telecommunications
- Quantified Amount: up to $0.08; FY2026 announced $0.07
- Amount Type:
maximum - Assessment Unit / Periodicity: per month per line
- NRS Citation: NRS 427A.797
- NAC Citation: NAC 707.030
- Qualifiers & Exceptions: FY2026 PUC form shows $0.07; FY2027 rate not verified. Statutory cap $0.08; carriers collect and remit.
GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH
- Forced Payer: Landline/wireless access-line customer
- Collecting Agency: Public Utilities Commission of Nevada
- Collector Level:
state_or_state_board - Revenue Flow Tag:
customer_invoice_collected_for_state— Mandatory state charge itemized or collected on retail customer bills and remitted to the State (NRS 702.160 UEC / NRS 427A.797 TDD / NRS 444A.090 Tire Recycling Fee) - Bill Surface: telephone/mobile bill
- Pass-Through Status: direct pass-through
- Fund Receiver Type:
state - Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
- No-Double-Count Treatment: Included as an independent state charge/receipt authority
VERIFICATION & LEDGER STATUS (DATABASE B)
- Last Researched: 2026-10-25
- Source Record Type: NRS or official state agency source
- Law Verification Status:
statute_and_prior_fiscal_year_rate_found - Rate Effective Period: FY2026 announced, FY2027 pending
- Live Agency Schedule Check:
verify_2026_effective_schedule_except_if_fixed_by_statute - Rate Verification Note: FY2026 PUC form shows $0.07; FY2027 rate not verified. Statutory cap $0.08; carriers collect and remit.
- Actual FY2026 Ledger Revenue:
Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation - Primary Official Source: https://www.leg.state.nv.us/NRS/NRS-427A.html