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.
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
Provider Upload Template-Excel Workbook (*.xlsx)
Provider Upload Template - 97-2003 Excel Workbook (*.xls)
Provider Upload Template -CSV (*csv)
911 Emergency Surcharge Tax Facts
Public Utilities Commission (wireless service providers)