Minnesota's Telephone Assistance Plan (TAP) provides a discount in the form of monthly credits on customers' telephone bills. The eligibility requirements are the same as the federal Lifeline program. Minnesota Rules subpart 7817.0900 requires a telephone company to maintain adequate records of surcharge revenues, expenses, and credits related to the program, and to report that information on the prescribed TAP Form.
Minn. Stat. 237.01 defines a telephone company as "any person, firm, association, or any corporation, private or municipal, owning or operating any telephone line or telephone exchange for hire, wholly or partly within this state, or furnishing any telephone service to the public."
General Filing Instructions
The TAP report enables reimbursement of credits and administrative expenses filed during the reporting period. The TAP reporting form can be found on the Public Utilities Commission website. There may be TAP reporting forms for more than one year. The correct form to use is the one for the reporting period in which the credits were applied, not the month in which the report is submitted.