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.
EFFECTIVE 07/01/2018 through 06/30/2019
FEE FORM CHANGES EFFECTIVE 07/01/2019
The Telephone Assistance Plan (TAP) Fees will increase to ten cents ($0.10) effective 07/01/2019. Reference State of Minnesota PUC Docket #18-112. The updated forms are posted below. ECN Memo for changes to TAP.
FEE FORM CHANGES EFFECTIVE 09/01/2019 through 06/30/2020
The Teleommunications Access Minnesota (TAM) Fees will increase to seven cents ($0.07) effective 09/01/2019. Reference State of Minnesota PUC Docket #19-151. The updated forms are posted below. ECN Memo for changes for TAM.
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 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 firstname.lastname@example.org for instructions how to make that change.
The fee will change for pre-paid wireless sales beginning with 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 Dustin Leslie at email@example.com or 651-201-7552.
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. They must also collect TAM (Telecommunications Access Minnesota), and TAP (Telephone Assistance Plan) fees from their customers.