Starting July 1, 2025, the TAM fee will increase to 4 cents. 

Prepaid wireless E911, Telecommunications Access Minnesota (TAM), and 988 fees are reported and paid to the Minnesota Department of Revenue. 

Revenue from the fees is used as follows:

• E911 – For improvements to “enhanced 911” services that let wireless callers use the 911 emergency calling system.
• TAM – For relay centers and equipment that help people with hearing or speech disabilities communicate by phone.
• 988 – For the creation, operation, and maintenance of the statewide 988 suicide prevention and crisis system.

The fees are similar to 911, TAM, and 988 fees on monthly landline or wireless bills.

Collecting the Fees

Starting July 1, 2025, prepaid wireless telecommunication services are subject to the following fees:

• E911 fee – 80 cents
• TAM fee – 4 cents
• 988 fee – 12 cents

The total for all three fees is $0.96. 

The fees apply to each retail sale of an item that is subject to them. The fees are the same regardless of the amount of time purchased. 

For example, if a customer buys 10 prepaid wireless service cards, the fees apply to each card purchased. (That is, 10 x $0.95 = $9.50)

The fees must be combined into one amount and listed separate from other charges on the invoice or receipt. 

Individuals, institutions, businesses, non-profit organizations, local government agencies, and the state of Minnesota must pay the fees. 

Federal government agencies are exempt from the fees. 

Sales Subject to the Fees 

"Prepaid wireless calling service," means a telecommunications service that:

1. provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content, and ancillary services;
2. must be paid for in advance; and
3. is sold in predetermined units or dollars of which the number declines with use in a known amount; or
4. provides unlimited use for a predetermined time period.

The E911, TAM, and 988 fees apply to sales of prepaid wireless telecommunications services, including:

• Cell phones bundled with prepaid service
• Prepaid wireless phone cards
• Recharge or refill authorization codes for wireless services
• Other prepaid wireless devices preloaded or bundled with wireless airtime minutes 

State and local sales taxes still apply to prepaid wireless telecommunications services, in addition to E911, TAM, and 988 fees.

Sales Not Subject to the Fees 

Prepaid wireless telecommunications services do not include sales of traditional prepaid long distance telephone cards, including prepaid international calling cards, used for either:

• Landlines or payphones
• A wireless device where the wireless subscriber already has airtime minutes available

The state and local sales taxes still apply to these sales.