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Taxes, Fees and Other Charges

 

  • Federal Excise Tax This is a federal tax on the purchase of certain telephone services. This tax is calculated as a percentage of your telecommunications monthly bill.     
  • Federal Universal Service Fund Surcharge This surcharge funds programs to ensure affordable communications services are available across the country.All telephone service providers and providers of telecommunications must contribute and may recover these  contributions from subscribers. This charge is calculated as a  percentage of your telecommunications monthly bill The rate is established by the Federal Communications Commission (FCC).    
  • Federal Regulatory Recovery Fee - D-CLEAR.COM collects this charge to recover its direct costs of compliance  with federal regulatory requirements. This charge is calculated as 3% of your telecommunications monthly bill.    
  • FCC Regulatory Fee - Voice - D-CLEAR.COM collects this fee to recover its direct costs in connection with the  payment of annual FCC regulatory fees. This fee is calculated as a  percentage of your telecommunications monthly bill.    
  • Subscriber Line Charge - The Subscriber Line Charge (SLC) is a  monthly per PRI trunk charge assessed to ensure access to a  continuously enhanced local network. The charge recovers some of the  costs associated with delivering the service and connecting the Customer  to the Company’s network.  The SLC is commonly referred to by Incumbent Local Exchange Carriers  (ILECS) as an End User Common Line Charge or a Federal Subscriber Line  Charge. It is not a tax or a fee charged by the government, and the  money received goes directly to your service provider. The FCC regulates  and caps the charge for ILECs (e.g., AT&T) but does not for CLECs  or VoIP providers.   A Line Access Charge may also be assessed on business lines. And all applicable, common state taxes, fees and surcharges which  vary from state to state.  

fees by state

state fees & taxes

Alabama     AL Cell Service Tax 6.00% Access, interstate and intrastate     E911 4.53% $1.75 per month     TOTAL TRANSACTION TAX 10.53%     Alaska     Local Sales Tax 2.50% Avg. of Juneau (5%) & Anchorage (0%)     Local E911 5.04% Anchorage – $2.00; Juneau – $1.90     State USF  11.95% 19.0% times FCC safe harbor     TOTAL TRANSACTION TAX 19.49%     Arizona     State sales (transaction priv.) 5.60% intrastate telecommunications service     County sales (transaction priv.) 0.60% Phoenix (Maricopa) = 0.7%; Tucson (Pima) = 0.5%     City telecommunications 5.85% Avg. Phoenix (4.7%) & Tucson (7.0%)     911 0.52% $.20 per month     TOTAL TRANSACTION TAX 12.57%     Arkansas     State sales tax 6.50%       Local sales taxes 2.88% Avg. Little Rock (2.5%) & Fayetteville (3.25%)     State High Cost Fund 4.09% 6.5% times FCC safe harbor     Wireless 911 1.68% $.65 / month statewide.       TRS service & TRS equipment 0.08% $.03 per line per month     TOTAL TRANSACTION TAX 15.22%     California     Local Utility User Tax 8.00% Avg. of LA (9%) and Sacramento (7%)     State 911 0.47% 0.75% times FCC safe harbor     PUC fee 0.21% 0.33% times FCC safe harbor     ULTS (lifeline) 2.99% 4.75% times FCC safe harbor     Deaf/CRS 0.31% 0.5% times FCC safe harbor     High Cost Funds A & B 0.22% 0.35% times FCC safe harbor     Teleconnect Fund 0.68% 1.08% times FCC safe harbor     CASF – advanced services fund 0.35% 0.56% times FCC safe harbor     TOTAL TRANSACTION TAX 13.23%     Colorado     State Sales Tax 2.90% access and intrastate     Local Sales Tax — City/County 5.05% Avg. of Denver (4.75%) & Colorado Springs (5.35%)     911 2.65% Denver ($.70) / Colorado Springs ($1.35)     USF 1.64% 2.6% times FCC safe harbor     TDD Tax 0.10% 4 cents per month     TOTAL TRANSACTION TAX 12.34%     Connecticut     State sales tax 6.35% Access, interstate and intrastate     911 1.47% $.57 per line     TOTAL TRANSACTION TAX 7.82%     Delaware     Public Utility Gross Receipts Tax 5.00% Access and intrastate     Local 911 tax 1.55% $.60 / month     TOTAL TRANSACTION TAX 6.55%     District of Columbia     Telecommunication Privilege Tax 10.00% Monthly gross charge;      911 1.97% $0.76 per month     TOTAL TRANSACTION TAX 11.97%     Florida     State Communications services 7.44% Access, interstate and intrastate     Local Communications services 6.36% Jacksonville 5.82%; Tallahassee 6.9%     911 1.03% $.40/month statewide     TOTAL TRANSACTION TAX 14.83%     Georgia     State sales tax 3.62% 4% of “access charge” — assume $35      Local sales tax 4.03% Avg. rate Atlanta (4.9%) & Augusta (4%)     Local 911 3.88% Atlanta — $1.50/line; Augusta — $1.50/line     TOTAL TRANSACTION TAX 11.53%     Hawaii     Public service company tax 4.00%       Additional county tax 1.89%       PUC Fee 0.16% 0.25% of intrastate charges     Wireless 911 fee 1.71% $.66 per month     TOTAL TRANSACTION TAX 7.75%     Idaho     Telephone service assistance program 0.00% Set annually by PUC — currently zero     Statewide wireless 911 2.59% Boise =  $1.00 per month      TOTAL TRANSACTION TAX 2.59%     Illinois     State telecom excise tax 7.00% Access, interstate and intrastate     Simplified municipal tax 5.50% Avg. of Chicago (7%) & Springfield (4%)     Wireless 911 8.41% Chicago $5/mo.; others $1.50/mo      TOTAL TRANSACTION TAX 20.91%     Indiana     State sales tax 7.00% Access and intrastate     Utility receipts tax 1.40% Same base as sales tax     Wireless 911 2.59% $1.00 per month     State USF 0.69% 1.09% times FCC safe harbor     PUC fee 0.12% Statutory max 0.15%     TOTAL TRANSACTION TAX 11.79%     Iowa     State sales tax 6.00%       Local option sales taxes 0.50% Avg. of Cedar Rapids (1%) & Des Moines (0%)     Wireless 911 2.59% $1.00 per month     Dual Party Relay Service fee 0.08% $0.03 per month     TOTAL TRANSACTION TAX 9.16%     Kansas     State sales tax 6.50% Intrastate & interstate     Local option sales taxes 1.83% Avg. of Wichita (1.0%) & Topeka (2.65%)     USF 4.72% 7.50% x FCC safe harbor     Wireless 911 1.55% $.60 per month per line     TOTAL TRANSACTION TAX 14.59%     Kentucky     State sales tax 6.00% Access, interstate and intrastate     School utility gross receipts 1.50% Avg Frankfort (3%) and Lousiville (0%)     Kentucky USF 0.23% $.09 per month     Kentucky TAP & TRS 0.08% TAP: $0.02 and TRS:  $0.01     Wireless 911 1.81% $.70 / month     Communications gross receipts tax 1.30% Access, interstate and intrastate     TOTAL TRANSACTION TAX 10.92%     Louisiana     State sales tax 4.45% Intrastate rate     Wireless 911 2.72% New Orleans $1.25/mo.; Baton Rouge $.85/mo.     State USF 3.34% May vary by carrier      TOTAL TRANSACTION TAX 10.50%     Maine     State service provider tax 6.00% Intrastate     911 fee 1.16% $.45 per month     Maine USF 1.32% 2.1% times FCC safe harbor     MTEAF 0.44% 0.7% times FCC safe harbor     TOTAL TRANSACTION TAX 8.93%     Maryland     State sales tax 6.00%       Local telecom excise 5.17% $4.00 per month in Baltimore; no tax in Annapolis     State 911 0.65% $.25 per month     County 911 1.94% $.75 per month in all counties     State USF  0.13% $0.05 per month     TOTAL TRANSACTION TAX 13.89%     Massachusetts     State sales tax 6.25% Interstate and intrastate     Wireless 911 2.59% $1.00 per month     TOTAL TRANSACTION TAX 8.84%     Michigan     State sales tax 6.00% Interstate and intrastate     State wireless 911 0.65% $.25 per month      County wireless 911 1.09% Detroit $.42; Lansing $.42     Intrastate toll assessment 0.62% .98% of intrastate charges     TOTAL TRANSACTION TAX 8.35%     Minnesota     State sales tax 6.88% Interstate and intrastate     Local sales tax 1.08% Minneapolis (1.15%) and St. Paul (1.0%)     911 2.46% $.95 per month     Telecom access MN fund 0.13% $0.05 per line per month     TOTAL TRANSACTION TAX 10.54%     Mississippi     State sales tax 7.00% Access, interstate and intrastate     Wireless 911 2.59% $1.00 per month per line     TOTAL TRANSACTION TAX 9.59%     Missouri     State sales tax 4.23% Access and intrastate     Local sales taxes 4.06% Avg. Jefferson City (3.5%) & Kansas City (4.625%)     Local business license tax 6.50% Jefferson City (7%); Kansas City (6% residential)      TOTAL TRANSACTION TAX 14.79%     Montana     Telecom excise tax 3.75% Access, interstate and intrastate     911 & E911 tax 2.59% $1.00 per number per month     TDD tax 0.26% $.10 per number per month     TOTAL TRANSACTION TAX 6.60%     Nebraska     State sales tax 5.50% Access & intrastate     Local sales tax 1.63% Lincoln (1.75%) and Omaha (1.5%)     City business and occupation tax 6.13% Avg. of Omaha (6.25%) & Lincoln (6.0%)     State USF 4.37% 6.95% times FCC safe harbor     Wireless 911 1.16% $.45 per month     TRS 0.05%  $.02 per month     TOTAL TRANSACTION TAX 18.84%     Nevada     Local franchise / gross receipts 1.94% 5% of first $15 intrastate revenues     Local 911 tax 1.10% Washoe County = $.85 / month; Clark County no tax     State deaf relay charge 0.16% $.06 per access line     Nevada USF  0.07% 0.11% times FCC Safe Harbor     TOTAL TRANSACTION TAX 3.27%     New Hampshire     Communication services tax 7.00% Access, interstate and intrastate     911 tax 1.94% $.75 per month     TOTAL TRANSACTION TAX 8.94%     New Jersey     State sales tax 6.63%       Wireless 911 2.33% $.90 per month      TOTAL TRANSACTION TAX 8.95%     New Mexico     State gross receipts (sales) tax 5.13% 5.125% intrastate; 4.25% interstate     City and county gross receipts tax 3.03% Avg. Santa Fe (3.3125%) & Albuquerque (2.75%)     Wireless 911 1.32% $.51 per month     TRS surcharge 0.21% 0.33% times FCC safe harbor     State USF 3.81% 6.06% times FCC safe harbor     TOTAL TRANSACTION TAX 13.49%     New York     State sales tax 4.00% Intrastate and monthly access     Local sales taxes 4.25% NYC 4.5%; Albany 4%     MCTD sales tax 0.19% NYC 0.375%; Albany 0%     State excise tax (186e) 2.90% mobile telecom service — includes interstate     MCTD excise/surcharge (186c) 0.36% NYC & surrounding counties – .72%; Albany 0%     Local utility gross receipts tax  1.49% NYC — 84% of 2.35%; Albany 1%     State wireless 911 3.10% $1.20 per month      Local wireless 911 0.78% $.30 per month — NYC & most counties     School district utility sales tax  1.50%  Albany 3%; NYC no tax     TOTAL TRANSACTION TAX 18.56%     North Carolina     State sales tax 7.00% Statewide combined rate includes local taxes     Wireless 911 1.68% $.65 per month     TRS Charge 0.21% $.08 per month     TOTAL TRANSACTION TAX 8.89%     North Dakota     State sales tax 5.00% Access and intrastate     Local sales taxes 2.00% Avg Fargo (2.5%) & Bismarck (1.5%)     State gross receipts tax 2.50% interstate and intrastate     Statewide Interoperable Radio Network Tax 1.29% $0.50 per line per month     Local 911 tax 3.23% $1.00 Bismarck; $1.50 Fargo     TRS 0.10% Up to $.11/mo — currently $.04     TOTAL TRANSACTION TAX 14.13%     Ohio     State sales tax 5.75% Access, interstate and intrastate     Local sales taxes 2.00% Columbus (1.75%) and Cleveland (2.25%)     Regulatory fee 0.15% Intrastate Gross Revenues     State/local wireless 911 0.65% $.25 per month per phone number     TOTAL TRANSACTION TAX 8.55%     Oklahoma     State sales tax 4.50% Access, interstate and intrastate     Local sales taxes 4.07% Avg. of OK City (4.125%) & Tulsa (4.017%)     Local 911 1.94% $.75 per month in OK City and Tulsa     USF 0.75% 1.2% times FCC safe harbor     TOTAL TRANSACTION TAX 11.27%     Oregon     Local utililty tax 0.00% No tax on wireless in Portland or Salem     911 tax 1.94% $.75 per month     RSPF Surcharge 0.16% $0.06 per month     TOTAL TRANSACTION TAX 2.10%     Pennsylvania     State sales tax 6.00% Access, interstate and intrastate     State gross receipts tax 5.00% Access, interstate and intrastate     Local sales tax 1.00% Philadephia 2%; Harrisburg 0%     Statewide wireless 911 4.27% $1.65 per month     TOTAL TRANSACTION TAX 16.27%     Puerto Rico     IVU (Sales Tax) 11.50%       911 fee 1.29% $.50 per line     USF 0.87% 1.39% times FCC safe harbor     TOTAL TRANSACTION TAX 13.67%     Rhode Island     State sales tax 7.00% Access, interstate and intrastate     Gross receipts tax 5.00% Access, interstate and intrastate     911 fee 2.59% $1.00 per month     Additional wireless 911 fee 0.67% $.26 per month      TOTAL TRANSACTION TAX 15.26%     South Carolina     State sales tax 6.00% Access, interstate and intrastate     Local sales tax 2.50% Avg. of Charleston (3%) and Columbia (2%)     Municipal license tax 1.00% Charleston (1.0%) and Columbia (1.0%)      Dual party relay charge 0.16% $.06 per line per month     State USF  1.30% 2.07% times FCC safe harbor     911 tax 1.60% $.62 / month     TOTAL TRANSACTION TAX 12.56%     South Dakota     State sales tax 4.50% Access, interstate and  intrastate     State gross receipts tax 4.00%       local option sales tax 2.00% Avg. of Pierre (2.0%) and Sioux Falls (2.0%)     911 excise 3.23% $1.25 per month     TRS fee 0.39% $.15 per month by statute     PUC fee 0.09% .15% of intrastate receipts     TOTAL TRANSACTION TAX 14.22%     Tennessee     State sales tax 7.00% Access, interstate and intrastate     Local sales tax 2.50% Statewide local rate for intrastate      911 tax  3.00% $1.16 per month      TOTAL TRANSACTION TAX 12.50%     Texas      State sales tax 6.25% Access, interstate and intrastate     Local sales tax 2.00% Austin (2.0%) & Houston (2.0%)     Wireless 911 tax 1.29% $.50 per month per line     Texas USF 2.08% 3.3% times FCC safe harbor     911 Equalization surcharge 0.16% $.06 per line     TOTAL TRANSACTION TAX 11.77%     Utah     State sales tax 4.70% Access and intrastate     Local sales taxes 2.15% Avg. of Salt Lake City (2.15%) and Provo (2.15%)     Local utility wireless 3.50% Levied at 3.5% max. in SLC and Provo     State 911 service charges 2.07% $.80 per month     State Radio Network charge 1.35% $.52 per month     State USF 0.93% $0.36 per month     TOTAL TRANSACTION TAX 14.70%     Vermont      State sales tax 6.00% Access, interstate and intrastate     Local sales tax 0.50% Avg. of Montpelier (0%) and Burlington (1%)     State 911/USF 2.00% Funds 911 and other programs     TOTAL TRANSACTION TAX 8.50%       Virginia     State communications sales tax 5.00% CST     Wireless 911 1.94% $.75 per month     TOTAL TRANSACTION TAX 6.94%     Washington     State sales tax 6.50% Access, interstate and intrastate     Local sales taxes 2.95% Olympia (2.3%) & Seattle (3.6%) average     B&O / Utility Franchise — local 7.50% Olympia (9%) & Seattle (6%) average     911 — state 0.65% $.25 per month      911 — local 1.81% $.70 per month     TOTAL TRANSACTION TAX 19.41%     West Virginia     State sales tax 0.00% No sales tax on wireless     Wireless 911 8.64% $3.34 per month     TOTAL TRANSACTION TAX 8.64%     Wisconsin     State sales tax 5.00% Access, intrastate and interstate     Local sales tax 0.55% Avg. of Milwaukee (0.6%) & Madison (0.5%)     Police and Fire Protection Fee 1.94% $.75 per month      State USF 1.50% 2.38% times FCC safe harbor     TOTAL TRANSACTION TAX 8.99%     Wyoming     State sales tax 4.00% access and intrastate     Local sales tax 1.50% Avg. of Cheyenne (2%) and Casper (1%)     TRS 0.23% Up to $.25/month — $.09 currently     USF 1.07% 1.7% times FCC safe harbor     911 tax 1.94% $.75 per month in Cheyenne and Casper     TOTAL TRANSACTION TAX 8.74%       ARPU= $38.66         FCC Safe Harbor = 37.1%*