Section 403.16 — Definitions.
403.16 DEFINITIONS. Subdivision 1. Scope. For the purposes of sections 403.16 to 403.164, the terms defined in this section have the meanings given them. Subd. 2. Consumer. “Consumer” means a person who purchases prepaid wireless telecommunications service in a retail transaction. Subd. 3. Department. “Department” means the Department of Revenue. Subd. 4. Prepaid wireless E911 […]
Section 403.161 — Prepaid Wireless Fees Imposed; Collection; Remittance.
403.161 PREPAID WIRELESS FEES IMPOSED; COLLECTION; REMITTANCE. Subdivision 1. Fees imposed. (a) A prepaid wireless E911 fee of 80 cents per retail transaction is imposed on prepaid wireless telecommunications service until the fee is adjusted as an amount per retail transaction under subdivision 7. (b) A prepaid wireless telecommunications access Minnesota fee, in the amount […]
Section 403.162 — Administration Of Prepaid Wireless E911 Fees.
403.162 ADMINISTRATION OF PREPAID WIRELESS E911 FEES. Subdivision 1. Remittance. Prepaid wireless E911 and telecommunications access Minnesota fees collected by sellers must be remitted to the commissioner of revenue at the times and in the manner provided by chapter 297A with respect to the general sales and use tax. The commissioner of revenue shall establish […]
Section 403.163 — Liability Protection For Sellers And Providers.
403.163 LIABILITY PROTECTION FOR SELLERS AND PROVIDERS. (a) A provider or seller of prepaid wireless telecommunications service is not liable for damages to any person resulting from or incurred in connection with providing any lawful assistance in good faith to any investigative or law enforcement officer of the United States, this or any other state, […]
Section 403.164 — Exclusivity Of Prepaid Wireless E911 Fee.
403.164 EXCLUSIVITY OF PREPAID WIRELESS E911 FEE. The prepaid wireless E911 fee imposed by section 403.161 is the only E911 funding obligation imposed with respect to prepaid wireless telecommunications service in this state, and no tax, fee, surcharge, or other charge may be imposed by this state, any political subdivision of this state, or any […]