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Fee Remittance

 

New for 2014

Department of Revenue Now Administers E911 and TAM Fees Collected by Prepaid Wireless Providers

As of January 1, 2014, 911 and TAM fees for prepaid wireless phones and calling cards are to be collected by retailers.   The Department of Revenue will now administer the E911 and TAM fees collected by prepaid wireless providers.
 

The Fees

The E911 fee is 78 cents and the TAM fee is 6 cents—or 84 cents total.  These fees apply to each retail sale of an item that is subject to them. The fees are the same regardless of the amount of time purchased.  No sales tax is collected on the additional 84 cents.

Semi-Annual Reports Requested from All Minn. Telecommunications Service Providers

The next semi-annual report to the Commissioner of Public Safety is due by April 15, 2014 for the month of March. Although legislation mandates that only wireless carriers self-report, ECN is requesting that all carriers, including those that offer wireline and VoIP services, voluntarily self-report. We are requesting this information from all Minnesota carriers in an effort to establish a baseline for trend analysis on the types of devices being used by Minnesota consumers. This information will greatly assist us in future budget planning.  

Subscriber Counts March 2014

 March 2014 Memo

 Statute 403.11

Items Subject to Fees

 
Retailers and wholesalers must collect, at the point of sale, the prepaid wireless E911 and TAM fees when selling:
  • Phones or calling cards preloaded with a set dollar amount for minutes or units of air time.
  • Additional minutes or units of air time to refill a prepaid wireless phone or reusable calling card.

Point of sale includes purchases made in a retail store or online. 

 

Fee Exemptions

 
The E911 and TAM fees are not due if you charge one price for a wireless device (i.e., a phone) with a small amount of prepaid service. A “small amount” is up to 10 minutes or $5 worth of airtime.
If you have questions call the Sales and Tax Use Division at 651-296-6181 or toll free at. 1-800-657-3777
Complete information relating to the collection of 911 and TAM fees on prepaid wireless service may be found at the Department of Revenue website.
 

Wireline and Non-Prepaid Wireless Service Providers Continue to Remit Payment to the Minnesota Department of Public Safety

 
Local wireline, wireless, and VoIP telecommunications services providers must assess a 911 fee to their customers in Minnesota whose services are capable of originating a 911 call.  They must also collect TAM (Telecommunications Access Minnesota), and TAP (Telephone Assistance Plan) fees from their customers.
 
 As of October 1, 2013, the fees are:
 
• 911: 78 cents
• TAM: 6 cents
• TAP: 3 cents
 
The fees should be remitted to the Department of Public Safety with the appropriate completed and signed fee remittance form as follows:
  

Fee Form Information to Carriers

Wire-line Annual Fee Form for 2013

Wire-Line Monthly-Quarterly Fee Form for 2013

Wireless Annual Fee Form 2013-2014

Wireless Monthly-Quarterly Fee Form 2013-2014

VoIP and Packet Based Annual Fee Form 2013

VoIP and Packet Based Monthly-Quarterly Fee Form 2013

Fees should be remitted with the above form by check or electronic fund transfer and are due to the Department of Public Safety by the 25th of each month following the month fees were collected (example: July fee collection should be remitted before August 25). Wire-line telecommunications service providers should remit their customer 911 fees with the TAM  and TAP fees collected; wireless providers should remit their customer 911 fees with the TAM fees collected; and wire-line packet-based providers should remit the 911 fees collected from their customers.    

Telecommunications service providers are provided 45 day advance notice if any fee amounts change.

Electronic Fund Transfer

If you are a telecommunications service provider who would like to start remitting fees by electronic fund transfer, contact Carol Schmidt at (651) 201-7549 or email carol.schmidt@state.mn.us for instructions how to make that change.