Genesys Cloud Voice taxes (United States)
The following information is a high-level overview of the various taxes that regulatory authorities mandate for commercial enterprises (US customers only). Because the taxes vary based on the type of service and the tax jurisdiction, this information cannot cover every scenario that an enterprise might encounter.
Voice services have many different taxes based on the tax jurisdiction where the service is being consumed. Because taxation and regulation vary from state to state, the taxes are significant not only at the federal level, but also at the state and local level.
The taxes that can be assessed include the following:
- State and Local Sales and Use Tax
- Excise Tax
- Gross receipts tax
- Utility Users tax
- E911
- Local telecommunications taxes
Other regulatory fees that can be assessed include the following:
- Federal USF
Note: The FCC’s Universal Service Fund (USF) contribution factor changes quarterly depending on needs of Universal Services Programs. For more information, see Historical USF contribution rate changes and Universal Service fact sheet.
- Regulatory Recovery Fee (including Federal TRS (Telecommunications Relay Service) Fund)
- North American Numbering Plan Administration
- Local Number Portability shared costs
- FCC Regulatory Fees
Use case scenarios
The examples shown in these scenarios are illustrative in nature and do not constitute the exact percentages and taxes charged by each jurisdiction. The actual invoice contains all the applicable taxes charged by the specific jurisdiction where the customer’s business is located.
Customer purchases a toll-free number. What taxes can the customer expect on an invoice for purchasing and activating this number? The following examples list various taxes for three different locations. The revenue amount is $1.
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.06 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1.00 | $0 | 100 | $0.01 |
| District | Dallas MTA | $1.00 | 1.00 | $0 | 100 | $0.01 |
| Total Tax | $0.09 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.04 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.05 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.14 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 100 | $0.01 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 100 | $0.01 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 100 | $0.00 |
| State | CA Advanced Serv Fund Surcharge | $1.00 | 0.56 | $0 | 100 | $0.01 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 100 | $0.05 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| Total Tax | $0.18 |
Customer purchases a toll-free number. What taxes can the customer expect on an invoice for monthly recurring charges for this number? The following examples list various taxes for three different locations. The revenue amount is $1.
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Fee Toll Free Number | $1.00 | 0 | $0.01 | 100 | $0.01 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.06 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1 | $0 | 100 | $0.01 |
| District | Dallas MTA | $1.00 | 1 | $0 | 100 | $0.01 |
| Total Tax | $0.10 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Fee Toll Free Number | $1.00 | 0 | $0.01 | 100 | $0.01 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.04 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.05 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.15 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Fee Toll Free Number | $1.00 | 0 | $0.01 | 100 | $0.01 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | CA Emer Tel. Users Surcharge | $1.00 | 0.75 | $0 | 100 | $0.01 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 100 | $0.01 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 100 | $0.01 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 100 | $0.00 |
| State | CA ADVANCED Serv Fund Surcharge | $1.00 | 0.56 | $0 | 100 | $0.01 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 100 | $0.05 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| Total Tax | $0.20 |
Customer purchases a DID number. What taxes can the customer expect on an invoice for purchasing and activating this number? The following examples list various taxes for three different locations. The revenue amount is $1.
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fee | $1.00 | 31.8 | $0 | 64.9 | $0.21 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.07 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1 | $0 | 100 | $0.01 |
| District | Dallas MTA | $1.00 | 1 | $0 | 100 | $0.01 |
| Total Tax | $0.31 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Universal Service Fund | $1.00 | 31.8 | $0.01 | 64.9 | $0.21 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.05 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.06 |
| City | Local Gross Receipts Tax | $1.00 | 2.35 | $0 | 100 | $0.02 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.39 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fund | $1.00 | 31.8 | $0 | 64.9 | $0.21 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 35.1 | $0 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 35.1 | $0 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 35.1 | $0 |
| State | CA ADVANCED Serv Fund Surcharge | $1.00 | 0.56 | $0 | 35.1 | $0 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 35.1 | $0.02 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| Total Tax | $0.33 |
Customer purchases a DID number. What taxes can the customer expect on an invoice for monthly recurring charges for this number? The following examples list various taxes for three different locations. The revenue amount is $1.
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Universal Service Fee | $1.00 | 31.8 | $0 | 64.9 | $0.21 |
| Federal | Federal Cost Recovery Charge | $1.00 | 2.289 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.52 |
| State | 9-1-1 Equalization Fee | $1.00 | 0 | $0.06 | 100 | $0.06 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1 | $0 | 100 | $0.08 |
| City | Municipal Right of Way Fee | $1.00 | 0 | $7.21 | 100 | $7.21 |
| City | Dallas 9-1-1 Fee | $1.00 | 0 | $1.52 | 100 | $1.52 |
| District | Dallas MTA | $1.00 | 1 | $0 | 100 | $0.08 |
| Total Tax | $9.69 |
Note: The total tax amount of $9.60 for a single DID number computed above is not a typo. The fees are what make this so high for commercial establishments in Texas.
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fund | $1.00 | 31.8 | $0.01 | 64.9 | $0.21 |
| Federal | Federal Cost Recovery Charge | $1.00 | 2.289 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.05 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.06 |
| City | Local Gross Receipts Tax | $1.00 | 2.35 | $0 | 100 | $0.02 |
| City | NYC E-911 Surcharge | $1.00 | 0 | $1.00 | 100 | $1.00 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $1.39 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Universal Service Fund | $1.00 | 31.4 | $0 | 64.9 | $0.21 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | CA Emer Tel. Users Surcharge | $1.00 | 0.75 | $0 | 35.1 | $0 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 35.1 | $0 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 35.1 | $0 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 35.1 | $0 |
| State | CA Advanced Serv Fund Surcharge | $1.00 | 0.56 | $0 | 35.1 | $0 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 35.1 | $0.02 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| County | San Francisco Access Line Tax | $1.00 | 0 | $3.39 | 100 | $3.39 |
| Total Tax | $3.72 |
Customer has usage charges associated with inbound calls to a US Domestic Toll Free number. What taxes can customer expect on their invoice for the usage portion?
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Fee Toll Free Number | $1.00 | 0 | $0.01 | 100 | $0.01 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.06 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1 | $0 | 100 | $0.01 |
| District | Dallas MTA | $1.00 | 1 | $0 | 100 | $0.01 |
| Total Tax | $0.10 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Fee Toll Free Number | $1.00 | 0 | $0.01 | 100 | $0.01 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.04 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.05 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.15 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | FCC Fee Toll Free Number | $1.00 | 0 | $0.01 | 100 | $0.01 |
| Federal | Federal Cost Recovery Charge | $1.00 | 1.862 | $0 | 64.9 | $0.01 |
| State | CA Emer Tel. Users Surcharge | $1.00 | 0.75 | $0 | 100 | $0.01 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 100 | $0.01 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 100 | $0.01 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 100 | $0.00 |
| State | CA ADVANCED Serv Fund Surcharge | $1.00 | 0.56 | $0 | 100 | $0.01 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 100 | $0.05 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| Total Tax | $0.20 |
Customer has usage charges associated with inbound calls to a US DID number. What taxes can customer expect on their invoice for the usage portion?
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.06 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1 | $0 | 100 | $0.01 |
| District | Dallas MTA | $1.00 | 1 | $0 | 100 | $0.01 |
| Total Tax | $0.08 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.04 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.05 |
| City | Local Gross Receipts Tax | $1.00 | 2.35 | $0 | 100 | $0.02 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.15 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | CA Emer Tel. Users Surcharge | $1.00 | 0.75 | $0 | 100 | $0.01 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 100 | $0.01 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 100 | $0.01 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 100 | $0 |
| State | CA Advanced Serv Fund Surcharge | $1.00 | 0.56 | $0 | 100 | $0.01 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 100 | $0.05 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| Total Tax | $0.18 |
Customer has usage charges associated with inbound calls to a US DID number. What taxes can customer expect on their invoice for the usage portion?
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.06 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1 | $0 | 100 | $0.01 |
| District | Dallas MTA | $1.00 | 1 | $0 | 100 | $0.01 |
| Total Tax | $0.08 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.04 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.05 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.13 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | CA Emer Tel. Users Surcharge | $1.00 | 0.75 | $0 | 100 | $0.01 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 100 | $0.01 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 100 | $0.01 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 100 | $0 |
| State | CA Advanced Serv Fund Surcharge | $1.00 | 0.56 | $0 | 100 | $0.01 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 100 | $0.05 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| Total Tax | $0.18 |
Customer has usage charges associated with inbound calls to a US DID number. What taxes can customer expect on their invoice for the usage portion?
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fee | $1.00 | 31.8 | $0 | 100 | $0.32 |
| Federal | Federal Cost Recovery Charge | $1.00 | 2.289 | $0 | 100 | $0.02 |
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.07 |
| Total Tax | $0.41 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fee | $1.00 | 31.8 | $0 | 100 | $0.32 |
| Federal | Federal Cost Recovery Charge | $1.00 | 2.289 | $0 | 100 | $0.02 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.04 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.39 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fee | $1.00 | 31.8 | $0 | 100 | $0.32 |
| Federal | Federal Cost Recovery Charge | $1.00 | 2.289 | $0 | 100 | $0.02 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.10 |
| Total Tax | $0.44 |
Customer has usage charges for outbound local calls. What taxes can customer expect on their invoice for the usage portion?
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.06 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1 | $0 | 100 | $0.01 |
| District | Dallas MTA | $1.00 | 1 | $0 | 100 | $0.01 |
| Total Tax | $0.08 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.04 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.05 |
| City | Local Gross Receipts Tax | $1.00 | 2.35 | $0 | 100 | $0.02 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.15 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | CA Emer Tel. Users Surcharge | $1.00 | 0.75 | $0 | 100 | $0.01 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 100 | $0.01 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 100 | $0.01 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 100 | $0 |
| State | CA Advanced Serv Fund Surcharge | $1.00 | 0.56 | $0 | 100 | $0.01 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 100 | $0.05 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| Total Tax | $0.18 |
Customer has usage charges for outbound intra-state calls. What taxes can customer expect on their invoice for the usage portion?
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.06 |
| State | State Cost Recovery Fee | $1.00 | 0 | $0 | 100 | $0 |
| City | City Sales Tax | $1.00 | 1 | $0 | 100 | $0.01 |
| District | Dallas MTA | $1.00 | 1 | $0 | 100 | $0.01 |
| Total Tax | $0.08 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | State Sales Tax | $1.00 | 4 | $0 | 100 | $0.04 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.03 |
| City | County Sales Tax | $1.00 | 4.5 | $0 | 100 | $0.05 |
| District | Metro Commuter Trans. District | $1.00 | 0.375 | $0 | 100 | $0.00 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.13 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| State | CA Emer Tel. Users Surcharge | $1.00 | 0.75 | $0 | 100 | $0.01 |
| State | CA Telecom Relay Systems Surcharge | $1.00 | 0.5 | $0 | 100 | $0.01 |
| State | CA Teleconnect Fund | $1.00 | 1.08 | $0 | 100 | $0.01 |
| State | CA High Cost Fund(A) Surcharge | $1.00 | 0.35 | $0 | 100 | $0 |
| State | CA Advanced Serv Fund Surcharge | $1.00 | 0.56 | $0 | 100 | $0.01 |
| State | CA Universal Lifeline Surcharge | $1.00 | 4.75 | $0 | 100 | $0.05 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.09 |
| Total Tax | $0.18 |
Customer has usage charges for outbound inter-state calls. What taxes can customer expect on their invoice for the usage portion?
Location: Dallas, TX
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fee | $1.00 | 31.8 | $0 | 100 | $0.32 |
| Federal | Federal Cost Recovery Charge | $1.00 | 2.289 | $0 | 100 | $0.02 |
| State | State Sales Tax | $1.00 | 6.25 | $0 | 100 | $0.07 |
| Total Tax | $0.41 |
Location: New York, NY
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fee | $1.00 | 31.8 | $0 | 100 | $0.32 |
| Federal | Federal Cost Recovery Charge | $1.00 | 2.289 | $0 | 100 | $0.02 |
| State | NY State Excise Tax | $1.00 | 2.5 | $0 | 100 | $0.04 |
| District | NY MTA Surcharge on Excise Tax | $1.00 | 0.595 | $0 | 100 | $0.01 |
| Total Tax | $0.39 |
Location: San Francisco, CA
| Tax Authority | Tax Description | Revenue | Tax Rate Percent | Fee Rate | Percent Taxable | Tax Amount |
|---|---|---|---|---|---|---|
| Federal | Federal Universal Service Fee | $1.00 | 31.8 | $0 | 100 | $0.32 |
| Federal | Federal Cost Recovery Charge | $1.00 | 2.289 | $0 | 100 | $0.02 |
| County | Local Utility Users Tax | $1.00 | 7.5 | $0 | 100 | $0.10 |
| Total Tax | $0.44 |
