IANAL, but I believe the deciding factor is who bills the customer for the voice services.
From: Af [mailto:af-boun...@afmug.com] On Behalf Of That One Guy /sarcasm Sent: Thursday, October 13, 2016 10:29 AM To: af@afmug.com Subject: [AFMUG] reselling SIP We resell some SIP trunks with PBX we install on our contract services side. We are not the SIP provider in any way, but we do get paid. if its traversing our ISP network does that technically make us a voice provider, or are we still able to hide out as an ISP -- If you only see yourself as part of the team but you don't see your team as part of yourself you have already failed as part of the team.