All businesses selling prepaid wireless services, telecommunications services, wireless services, or Voice Over Internet Protocol services must register with the Department. The 911 Emergency Surcharges are reported and paid directly to the Department using SD EPath.

If you DO NOT sell any of the above: you do not need to file the registration form.

911 Emergency Surcharges collected through June 2012 must be remitted directly to the entities, county or city, the surcharge is collected for.  You will not be able to file any amounts collected prior to July 2012 to the Department of Revenue.

EPath Help

1. 911 Emergency Surcharge Registration  
Complete and submit the Registration online; mail the Registration form to the Department; or call 1-800-829-9188.

2. Create an EPath account 
After you receive your license you can create an EPath account.

3. Receive Password   
The Department will send you a password by US mail to access your account. You will be required to change the password the first time you access your account.  

4. File a 911 Emergency Surcharge Return   
Use EPath to file the current return, any delinquent return, and to make payments.  To amend a return, please contact the Department at 1 -800-829-9188.

Upload Templates

Provider Upload Template-Excel Workbook (*.xlsx) 
Provider Upload Template - 97-2003 Excel Workbook (*.xls)
Provider Upload Template -CSV (*csv)

911 Emergency Surcharge Tax Facts
Deadlines
Public Safety
Public Utilities Commission (wireless service providers)

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Effective July 1, 2013, 911 Emergency Surcharge returns and payments must be filed and paid timely by electronic means to receive the administrative fee.

The South Dakota Retailers Association hosted a 911 Surcharge webinar on April 23, 2012, which was presented by the Department of Revenue.

You may also view the presentation slides here

Returns are filed and paid monthly through SD EPath
Due date:   23rd of month following the reporting period
Payment:  ACH Debit payments will be withdrawn from your account on the 2nd to last working day of the month that is not a Saturday, Sunday, legal holiday, or date the Federal Reserve is closed.

If you cannot file or pay electronically contact the Department at
1-800-829-9188 for filing and paying options.