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TAP, Lifeline & Link-Up

Local wireline service providers must collect TAP (Telephone Assistance Plan), TAM (Telecommunications Access Minnesota), and 911 fees from their customers.

Wireless service providers must collect TAM and 911 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. Fee amounts, remittance forms, and related information are available at the Department of Public Safety website at

Note: TAM and 911 fees for prepaid wireless phones and calling cards are to be collected by retailers. Information relating to the collection of TAM and 911 fees on prepaid wireless service may be found at the Department of Revenue (.pdf).

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.

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