Federal Excise Tax
(California Example, the effective rate as of 1/1/1983 is 3.0%)
Under the Internal Revenue Code, Federal Excise Tax is applied to telephone services consumed and it applies a monthly percentage to the following types of charges:
-
California Billing Surcharge
-
California High Cost Fund - A . surcharge
-
California High Cost Fund - B surcharge
-
California Relay and Communications Devices Fund (CRCDF) surcharge
-
California Teleconnect Fund surcharge
-
End User Common Line (EUCL) charge
-
Interstate Exchange Carriers (IEC) charges
-
Local Toll (LT) charges
-
Monthly service charges
-
Non-regulated Inside Wire per-visit repair charge
-
State Regulatory Fee
-
Universal Lifeline Telephone Service surcharge (ULTS)
-
Universal Service Fund Surcredit
-
Zone Usage Measurement (ZUM) charges
(California Example, the effective rate as of 11/1/94 is 0.72%)
This tax was established to provide funds to public agencies that operate emergency 911 services. It applies monthly percentage to the following types of charges:
-
All calls made within California
-
California Billing Surcharge
-
California High Cost Fund - A surcharge
-
California High Cost Fund – B surcharge
-
California Relay and Communications Devices Fund surcharge
-
California Teleconnect Fund surcharge
-
Monthly service charges
-
State Regulatory Fee
-
Universal Lifeline Telephone Service surcharge
-
Universal Service Fund Sur-credit
-
ZUM charges
-