South Dakota 911 surcharge remittance

Per service user line, per month, at one uniform amount across telecommunications service, wireless service and interconnected VoIP service alike. A service user line is the means by which a service user may place a call to an answering point. No surcharge may be imposed on more than one hundred service user lines, or equivalent service, per customer account billed per month. The line is assessed on the service user’s place of primary use or registered location, and prepaid wireless service is excluded from this per-line surcharge entirely.

For a multi-station network system the count is concurrent-call capacity, not handsets: service user lines are equal to the number of calls that can simultaneously be made from the system to the public switched telephone network. The Department publishes its own example — a hospital with fifty physical phones and only twenty simultaneous outside lines owes the surcharge on twenty service user lines, not fifty — and the product’s South Dakota arithmetic is checked against that example. Interconnected VoIP is defined in the statute and folded into the same service-provider duty as wireline and wireless: same amount, same cap, same counting rule, same return.

Per-customer cap
One hundred service user lines, or equivalent service, per customer account billed, per month. The cap runs per account rather than per location, and both research passes read it identically from the statute and from the Department’s own page.

Applies to

the gross amount collected

On the form

The administrative fee on the EPath 911 Emergency Surcharge return

Two conditions ride the percentage and both come from the Department’s own sheet. The allowance can never exceed the surcharge actually collected, and it is forfeited for any period the provider does not file and pay electronically and on time. The provider enters the fee they are keeping for a period they file and pay electronically and on time, and the product checks it against the greater-of rule and the collected-amount ceiling. On a small filing the twenty-five dollar floor is the operative half of the rule, and on a late one none of it is earned. With nothing entered, nothing is deducted.

The engine resolves the window that covers the filing period, never the latest one. A back period therefore prices at the rate that was in force for it.

• 2012-07-01 → 2024-06-30

  $1.25 per line per month · 911 emergency surcharge

  SDCL 34-45-4, as enacted by 2012 S.D. Sess. Laws ch. 188 §2

  https://mylrc.sdlegislature.gov/api/Documents/SessionLaw/22810.html · retrieved Wed, August 12, 2026

  The first flat statewide amount, replacing a local-option ordinance model capped below it. One research pass resolved this window from the session-law redlines themselves; the other recorded an explicit gap, because the Department publishes the current amount without the superseded one. A 2018 amendment to the same section revised fund-distribution mechanics and did not change the dollar amount.

  A second pass on September 22, 2026 confirmed the window from the Department’s own publications: its April 2012 announcement sets $1.25 per service user line from July 1, 2012 for providers including interconnected VoIP, and its July 2024 guide dates the next amount from July 1, 2024.

  South Dakota’s recorded history begins here. A period before July 2012 belonged to a local-ordinance model this record does not describe, and the engine refuses it.

• 2024-07-01 → current

  $2.00 per line per month · 911 emergency surcharge

  SDCL 34-45-4, as amended by 2024 S.D. Sess. Laws ch. 144 §1

  https://dor.sd.gov/businesses/taxes/telecommunication-emergency-surcharges-fees/ · retrieved Wed, August 12, 2026

  Both research passes read this amount and its date from the Department’s own page, and the session-law redline strikes the prior words and inserts the current ones.

  The 2024 act carried a sunset that would have reverted the amount on July 1, 2026. A 2025 act repealed that sunset before it took effect, so there is no scheduled reversion and none appears in this history. A reader working from the 2024 act alone would model a rate change that will not happen.

A period with nothing collected still gets filed

The state requires the return for a period in which nothing was collected. The product prepares that period like any other, and the state's own words are below.

A zero month is an ordinary EPath return filed on the same day as any other. Neither research pass found any sworn, notarized or special declaration in the statute or in the Department’s materials, so there is nothing here for the product to surface beyond the filing requirement itself.

Three years, covering receipts and telecommunications service sales, and open to Department inspection throughout. The Secretary of Revenue may authorize earlier destruction or disposal, and must do so in writing.

Registration with the Department of Revenue is required before collecting or remitting, on the form the Secretary prescribes, through the state’s online tax license application. There is no registration fee, and the Department issues a non-assignable identification number that stands until it is canceled or revoked.

https://www.sd.gov/taxapp

The Department’s own words: all businesses reporting the 911 emergency surcharge are required to register with the South Dakota Department of Revenue.

Return

911 Emergency Surcharge return

Portal

https://apps.sd.gov/RV23EPath/Login.aspx

Form

The state publishes no form identifier. South Dakota publishes no form number for this return, and none for the paper fallback either. Both research passes reached that negative independently. The Department does publish a separate coupon for its telecommunications relay service remittance, which is a different filing and confirms that this one has no counterpart.

Filed and paid online through EPath, which is the default and the statutory mandate. A nonelectronic path exists only by the Secretary of Revenue’s permission, and the Secretary must permit it where the entity has no internet access on its business premises; on that path a return or remittance is timely if mailed postage-prepaid by the twentieth. The Department warns that this surcharge is not filed on a sales tax return.

Agency

South Dakota Department of Revenue

Division

Business Tax Division

Payee

South Dakota Department of Revenue

Address

Filed and paid electronically through EPath. 445 East Capitol Ave, Pierre, SD 57501.

Contact

1-800-829-9188 — bustax@state.sd.us

Rate set by

The Legislature, by statute. The Department of Public Safety’s state 911 coordinator and the 911 Coordination Board oversee the program and its distributions; neither is the party a provider registers with or remits to.