NC S302

Imposes a service charge of 1.2% on retail purchases of prepaid wireless telecommunications service in North Carolina, effective January 1, 2012.

Requires sellers of prepaid wireless service to collect the charge from consumers at point of sale and remit it to the Department of Revenue, with a 3% administrative allowance retained by the seller.

Department of Revenue may retain up to $225,000 annually for collection costs, with all remaining funds transferred to the 911 Fund within 30 days of receipt.

Excludes prepaid wireless service from the existing monthly 911 service charge (70 cents) previously applied to voice communications connections.

Establishes that the prepaid wireless E911 service charge shall be the exclusive E911 funding obligation for prepaid wireless service in the state, prohibiting any additional taxes or surcharges on providers, sellers, or consumers.