Local wireline service providers must collect 911, TAM (Telecommunications Access Minnesota), and TAP (Telephone Assistance Plan) fees from their customers. Wireless service providers must collect 911 and TAM fees from their customers. (Wireless service providers are not to collect these fees from prepaid wireless phones and calling cards – see note below). The fees are remitted to the Minnesota Department of Public Safety. The remittance forms and related information are available at the Department of Public Safety website.
As of October 1, 2013, the fees are:
Minnesota Rules subpart 7817.0900 requires a local service provider to maintain adequate records of surcharge revenues, expenses, and credits related to the program, and to report that information on the prescribed TAP Form. The TAP Reporting forms are available at the Public Utilities Commission website.
Note: as of January 1, 2014, 911 and TAM fees for prepaid wireless phones and calling cards are to be collected by retailers. Information relating to the collection of 911 and TAM fees on prepaid wireless service may be found at the Department of Revenue website.