A new 911 surcharge will appear on telephone customers’ land line monthly bills beginning September 1, 2003. However, this charge will not be subject to the State’s sales and use tax on telecommunications services. Because the vendor is merely acting as the collector for the state agency and the surcharge is not included in the sales price, any charges as such, including those for mobile telecommunications services, are not subject to sales or use tax. (Technical Information Release 03-16, Massachusetts Department of Revenue, August 28, 2003)