Reporting and Filing Obligations
Certain companies are subject to the following reporting and filing obligations:
Company Contacts - Any company authorized to provide telecommunications, IVoIP or video service by MPSC must ensure their company contact information is current with the PSC. Check EFIS (Electronic Filing and Information System) for Company Contacts
Annual Report* - Must be filed by all ILECs, CLECs, IXCs and IVoIP providers by April 15 Form & Instructions / Annual Reports Search
Statement of Revenue Report* - Must be filed by all ILECs, CLECs, IXCs, IVoIP, payphone and STS providers by March 31
Form / Instructions
*Clarifications regarding revenue reporting:
- IVoIP providers unable to distinguish between intrastate versus interstate jurisdictions may apply a safe harbor percentage to total revenues. The applied safe harbor percentage must correspond to the FCC’s safe harbor percentage. (For example, if the FCC has established a safe harbor interstate percentage of sixty-four and nine-tenths percent (64.9%) then an IVoIP provider may apply a safe harbor intrastate percentage of thirty-five and one-tenth percent (35.1%))
- A company applying a bundled rate for a telecommunications or IVoIP service with a package of services that are not considered to be telecommunications or IVoIP services may report revenue by applying either of the following two (2) methods:
1. Report revenue based on the unbundled service offering price for telecommunications or IVoIP service or
2. Report all bundled revenues as net jurisdictional revenue.
- Revenue associated with non-switched private line service should be considered retail revenue; however, revenue associated with special access service should be considered wholesale revenue.
- A company offering non-switched private line service to a customer may consider all of the customer’s revenue to be within the interstate jurisdiction if ten percent (10%) or more of the customer’s private line network traffic is considered to be interstate traffic.
Please click the following link for guidance regarding notarized signatures during the COVID-19 pandemic: Notarizations During COVID-19 Pandemic