There is another issue I've found when dealing with the taxes and fees that I think gets overlooked. If you are charging your federal portion (USF) at 64.9% "safe harbor" for interstate, I have been told that the intrastate portion (state, county, regional) taxes should be charged on on the intrastate portion of revvenue- 35.1%. Talk to a competent telecom taxing consultant / lawyer for advice on that.
I have to agree that Utah is extra special in the way they have us file and charge the telecom taxes, and if done correctly there can be different rates in different municipalities. The tax follows the customer location, not your office location. If you think that is fun, wait until you file and have to not only track each of those municipalities by state-assigned municipality id code, but ALSO by your "outlet" code that is assigned separately for each municipality to each tax paying entity. TC-62M worksheet A. Oh, and the handy excel spreadsheet the state gives you to file this mess is broken and has been for at least 2 quarters. Unless you do it by hand, the online form is the only way I've seen to get them all the information they require. Good luck! On 2013-07-28 16:03, Carlos Alcantar wrote: > I would highly suggest you go talk to a telecom tax lawyer. Taxes on voice > are all over the place and in most cases it's up into interpretation, and > this is where things can go really bad if you think it's one way and they > think it's the other. Just my 2 cents. > > Carlos Alcantar > Race Communications / Race Team Member > 1325 Howard Ave. #604, Burlingame, CA. 94010 > Phone: +1 415 376 3314 / car...@race.com / http://www.race.com > > From: Jeremy <jeremysmi...@gmail.com> > Reply-To: WISPA General List <wireless@wispa.org> > Date: Saturday, July 27, 2013 9:20 PM > To: WISPA General List <wireless@wispa.org> > Subject: [WISPA] VoIP Taxes, Fees, & Insanity > > I am attempting to figure out all of the taxes for VoiP and the main thing > that has me confused is the Universal Service Fund. It seems that my state > (Utah) has a USF of 0.45% > http://www.psc.state.ut.us/utilities/telecom/documents/Rule%20746-360%20amendment.rtf > [2] > > Then it also seems like the Feds want 15.1%?? That is huge! > http://www.fcc.gov/encyclopedia/contribution-factor-quarterly-filings-universal-service-fund-usf-management-support > [3] > > Then there is sales and use tax of > > STATE SALES & USE - 4.7% MUNICIPALITY SALES & USE - varies - see > http://tax.utah.gov/salestax/rate/13q3combined.pdf [4] > > Then we have E911: > > E911 STATE - .08 > > E911 COUNTY - .61 > POISON CONTROL - .07 > ------------------------------- TOTAL FOR E911 - .76 > > Then, since October 2011 we are also liable for the TELECOMMUNICATIONS RELAY > FUND - .06 > http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-150A1.pdf [5] > > _______________________________________________ > Wireless mailing list > Wireless@wispa.org > http://lists.wispa.org/mailman/listinfo/wireless [1] Links: ------ [1] http://lists.wispa.org/mailman/listinfo/wireless [2] http://www.psc.state.ut.us/utilities/telecom/documents/Rule%20746-360%20amendment.rtf [3] http://www.fcc.gov/encyclopedia/contribution-factor-quarterly-filings-universal-service-fund-usf-management-support [4] http://tax.utah.gov/salestax/rate/13q3combined.pdf [5] http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-150A1.pdf
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