Minnesota Telephone Fees
|4/1/2021 - 9/30/2021||$0.95||$0.07||$0.07||$1.02||$1.09|
|9/1/2019 - 3/31/2021||$0.95||$0.07||$0.10||$1.02||$1.12|
|7/1/2019 - 8/31/2019||$0.95||$0.05||$0.10||$1.00||$1.10|
|7/1/2018 - 6/30/2019||$0.95||$0.05||$0.03||$1.00||$1.03|
Changes to 911 Fee & TAM Surcharge Take Effect October 1st, 2021
Notification for Carriers Regarding 10-1-2021 Fee Changes
On June 30th, 2021 the Minnesota Legislature approved the Department of Public Safety budget, which includes a reduction in the 911 fee from $0.95 to $0.80. This fee change is effective the first billing cycle beginning on or after October 1st, 2021.
Per the PUC Order issued April 27, 2021, the TAM surcharge will be reduced from $0.07 to $0.06. This surcharge change is effective the first billing cycle beginning on or after October 1st, 2021.
If a telephone company has already implemented the TAM surcharge reduction, the best course of action appears to be to leave that surcharge change in place. When remitting, if the TAM surcharge has been prematurely implemented, please indicate this on the fee form. If you have not implemented the TAM surcharge, please wait to do so until the October 1st effective date.
New fee forms with effective date 10/1/2021 are available below. Questions? Email ECN.Remittance@state.mn.us.
Per Minnesota Statute § 403.11 Subd. 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.
Telecommunications Access Minnesota (TAM) Fee
Per Minnesota Statute § 237.52 Subd. 3 TAM Fee Collection: Every provider of services capable of originating a telecommunications relay service (TRS) call, including cellular communications and other non-wire access services, in this state shall, except as provided in subdivision 3a, collect the charges established by the Public Utilities Commission, for each customer access line, including trunk equivalents. Trunk equivalents were determined by PUC Order in Docket No. P999/CI-07-617, issued 2/20/09. The TAM fee collected is to be remitted to the commissioner of public safety, along with the 911 fees, and when applicable, the fees for the Minnesota Telephone Assistance Plan (TAP).
Telephone Assistance Plan (TAP) Fee
Per Minnesota Statute § 237.49 Combined Local Access Surcharge: Each local telephone company shall collect from each subscriber an amount per telephone access line representing the total of the surcharges required under sections 237.52 , 237.70 , and 403.11 . Amounts collected must be remitted to the commissioner of public safety in the manner prescribed in section 403.11 . The commissioner of public safety shall divide the amounts received and deposit them in the appropriate accounts. The commissioner of public safety may recover from the agencies receiving the surcharges the personnel and administrative costs to collect and distribute the surcharge. A company or the billing agent for a company may itemize the surcharges on a billing statement sent to a subscriber.
Minnesota Statute § 237.70 Development of Telephone Assistance Plan Subd. 7. Application, notice, financial administration, complaint investigation: The telephone assistance plan must be administered jointly by the commission, the Department of Commerce, and the local service providers in accordance with the following guidelines: (4) require each local service provider to remit surcharge revenues to the department of public safety for deposit in the fund.
Fee Forms Effective 10/1/21
Effective 10/1/21 the 911 fee decreases to eighty cents ($0.80) and the TAM fee decreases to six cents ($0.06). The TAP fee remains at seven cents ($0.07). The forms below reflect the 10/1/21 fee changes and all prior fee changes.
One page forms for monthly filers:
Two page forms for quarterly and annual filers:
Fee Form Effective 4/1/21 through 9/30/21
The Telephone Assistance Plan (TAP) fee decreases to seven cents ($0.07) effective 4/1/21. Reference State of Minnesota PUC Docket #P999/CI-20-665. The form below reflects the 4/1/21 TAP fee decrease and all prior fee changes.
If filing monthly, only the first page of the above form is needed. If filing quarterly or annually, complete the second page of the above form and include with remittance.
Fee Forms Effective 9/1/19 through 3/31/21
Fee Form Effective 9/1/19 through 9/30/21
Fee Forms Effective 7/1/19 through 9/30/21
Fees should be remitted with the above form(s) by check or electronic fund transfer (EFT) 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).
- Wireline 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.
- Wireline packet-based providers should remit the 911 fees collected from their customers.
Telecommunications service providers may receive a 45 day notice before 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 (EFT) you may send a form to ECN.Remittance@state.mn.us requesting the information needed to make EFT payments.
When remitting fees by EFT, corresponding fee forms should be emailed to ECN.Remittance@state.mn.us. In body of email, indicate date by which EFT payment should be expected.
Minnesota Statute § 237.52 Subd. 3a TAM Fee for prepaid wireless telecommunications service: The TAM fee for prepaid wireless is established in Minnesota Statute § 403.161 , subdivision 1, paragraph (b). Collection, remittance, and deposit of prepaid wireless Telecommunications Access Minnesota fees are governed by sections 403.161 and 403.162 .
For more on prepaid wireless reference the Prepaid Wireless E911 and TAM Fees fact sheet .
Pre-Paid Wireless Fee forms may be found on the Minnesota Department of Revenue’s website .
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 airtime.
- 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 voice over internet protocol (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 television.
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.
Semi-Annual Reports Requested From all Minnesota Telecommunications Service Providers
Currently, legislation mandates that only wireless carriers self-report. However, the Minnesota Department of Public Safety division of Emergency Communication Networks (DPS-ECN) is requesting that all carriers (including those that offer wireline and VoIP services) voluntarily self-report. The DPS-ECN is 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 1 of each year: Providers must file data as of Dec. 31 of the preceding year.
- Sept. 1 of each year: Providers must file data as of June 30 of the same year.
Please use the Subscriber Line Count Form for all reporting periods.
Questions regarding the semi-annual reporting process can be directed to ECN.Remittance@state.mn.us.