Per MN Statute §403.11 Subdivision 1. Emergency telecommunications service fee; account. (a) Each customer of a wireless or wire-line switched or packet-based telecommunications service provider connected to the public switch network that furnishes service capable of originating a 911 emergency telephone call is assessed a fee.
Fee Forms Effective 09/01/2019
The Telecommunications Access Minnesota (TAM) Fees increased to seven cents ($0.07) effective 09/01/2019. Reference State of Minnesota PUC Docket #19-151. The forms posted below reflect the 09/01/2019 TAM fee increase and all prior fee changes.
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 by 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 may
be provided notice 45 days prior to the effective date of changes to fee
amounts. Service providers who wish to update their contact information with Emergency
Communications Networks (ECN) staff may do so by emailing ECN.Remittance@state.mn.us.
If remitting fees for an
earlier reporting period than the periods covered by the above forms, please
contact ECN staff at ECN.Remittance@state.mn.us for the correct form.
Electronic Fund Transfer
If you are a telecommunications service provider who is not currently remitting fees by electronic fund transfer, fill out the Standard Bank Change Form. Direct any questions for this form to the EFT Helpline at (651) 201-8106 or email email@example.com for instructions how to make that change.
For telecommunications services providers remitting fees by electronic
fund transfer, send corresponding fee forms to ECN.Remittance@state.mn.us or by mail.
The fee changed for pre-paid wireless sales effective the first billing cycle on or after January 1, 2016 and shall be remitted in accordance with MN Statute § 403.162
which directs all Point of Sale transactions to be remitted to the Department of Revenue.
For more information on filing fees with the MN Department of Revenue view this fact sheet: Fact Sheet FS179
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.
Nomadic VoIP is the ability to travel with your VoIP service and place a phone call from anywhere you can access high speed internet. This does not include phone services in a designated fixed location, including phone services that are bundled with internet and cable TV.
Semi-Annual Reports Requested from All Minnesota Telecommunications Service Providers
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.
Unless otherwise posted on this website, all Semi-Annual filings need to occur based upon the following schedule:
- March 1st of each year: Providers must file data as of December 31st of the preceding year.
- September 1st of each year: Providers must file data as of June 30th of the same year.
The Subscriber Count Form is to be used for both reporting periods.
Semi-Annual Subscriber Line Count Memo
Subscriber Line Count Form - Can be used for all reporting periods
Questions regarding the semi-annual reporting process can be directed to ECN.Remittance@state.mn.us.
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.
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.