I meant those getting 80% profit. Josh Luthman Office: 937-552-2340 Direct: 937-552-2343 1100 Wayne St Suite 1337 Troy, OH 45373 On Jul 28, 2013 7:17 PM, "Jeremy" <[email protected]> wrote:
> (plus taxes and fees) > > > On Sun, Jul 28, 2013 at 5:17 PM, Jeremy <[email protected]> wrote: > >> Josh - $21.95 residential and $29.95 business. >> >> >> On Sun, Jul 28, 2013 at 5:06 PM, Fred Goldstein <[email protected]>wrote: >> >>> On 7/28/2013 2:20 PM, Jeremy wrote: >>> >>> So while I am de minimus should I not be charging a USF fee? You stated >>> that I cannot charge more than I pass along but if I pass along nothing >>> until I am at the 10K mark then am I not supposed to bill it until that >>> point? >>> >>> >>> Carlos has good advice -- consult a lawyer. (I'm not a lawyer but I >>> play an engineer on TV.) I just checked with one who could not render >>> actual "advice". Rather, he explained, "This is one of the mysteries of >>> USF." >>> >>> The FCC forgot about this case when they did the rules. So the usual >>> practice seems to be to collect the fees. You might after all be passing >>> them along to your wholesale provider, who is charging USF to you. But if >>> you do go over the $10k limit, then you could owe retroactively, and in >>> that case you want the money in the bank! So unless they've clarified this >>> in the instructions on the Form 499s (be warned; they do that sometimes, >>> and you don't know the rule until you read the new fine print), you can >>> pass along the fee you would be collecting under safe harbor, and apply it >>> to the USF charges you're being hit with. >>> >>> I don't think these crazy fees are a reason to avoid voice services, but >>> they are a pain to administer. The FCC is terrible about writing clear >>> rules. >>> >>> >>> >>> On Sun, Jul 28, 2013 at 9:42 AM, Fred Goldstein >>> <[email protected]>wrote: >>> >>>> On 7/28/2013 12:46 AM, Jeremy wrote: >>>> >>>> From what I read it seems like you can collect whatever you want >>>> directly from your customers but it may be considered as income and taxed >>>> as such. So you can't really pass it on as a direct fee and bypass your >>>> income tax liability for it. >>>> >>>> >>>> No. Federal billing rules say that you cannot collect more on your >>>> retail bill for FUSF than you pass along. No markups allowed. Most of the >>>> other charges can also be passed along one for one, but state rules could >>>> vary. >>>> >>>> But the rate is not exactly what you think. The Federal USF rate is >>>> calculated as a percentage, changed quarterly (it has gone over 17%), of >>>> your interstate telecommunications service billing. If you are providing >>>> local telephone service, that line item is not subject to USF as it is >>>> intrastate, not intersate. Internet access is not subject to USF as it is >>>> information service, not telecommunications service. The tax was meant to >>>> apply to long distance calls, which were a lot of money back in the day. >>>> >>>> If you are (as is the norm nowadays) providing a service that does not >>>> charge explicitly for interstate long distance, then you have two options. >>>> There is a "safe harbor" of 64.9%, wherein that percentage of the total >>>> phone package is deemed interstate. So if you sold it for $10/month, the >>>> tax would be applied to $6.49 of it. This number was computed back when >>>> VoIP services were primarily used as cheap dial-around long distance, not >>>> as primary lines, so the "PIU" (percentage interstate use -- this number >>>> comes up a LOT in telecom billing) was high. >>>> >>>> You can also compute what percentage of your calls are actually >>>> interstate, and pay USF on that percentage of the bill. This involves >>>> filling out the Form 499-Q's correctly, but it is the norm nowadays. >>>> >>>> Bear in mind that there is a "de minimis" rule. If you would owe less >>>> than $10k/year, then you only file Form 499-A (annual, vs. quarterly), and >>>> don't pay anything. BUT you then are treated as a retail customer of your >>>> wholesale provider(s), and *they* collect USF on what they bill you. If >>>> you are no de minimis, and do actually pay USF, then you tell that to your >>>> providers, who have to verify it against FCC records, and then they don't >>>> charge you USF. It's sort of like a retailer's exemption on sales tax; >>>> it's only collected once. Note that this whole system is on the docket at >>>> the FCC and they're still thinking about how to revise it, but don't seem >>>> to have a consensus, so they're just putting it off. >>>> >>>> >>>> >>>> On Sat, Jul 27, 2013 at 10:26 PM, Chris Fabien <[email protected]>wrote: >>>> >>>>> That looks about right, it varies by state/locality of course. We >>>>> collect Federal USF, State use tax, state and county E911. The USF you get >>>>> to pocket until your required contributions are $10k/year - under that you >>>>> are considered "de minimus" and just have to file the annual form. >>>>> >>>>> When we set up our billing the Telecom Relay Fund passed under our >>>>> radar so now we're just paying for that out of pocket. I'm not sure if you >>>>> are allowed to collect that specifically from your customers as well. >>>>> >>>>> >>>>> On Sun, Jul 28, 2013 at 12:20 AM, Jeremy <[email protected]>wrote: >>>>> >>>>>> 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 >>>>>> >>>>>> >>>>>> 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 >>>>>> >>>>>> 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 >>>>>> >>>>>> 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 >>>>>> >>>>>> _______________________________________________ >>>>>> Wireless mailing list >>>>>> [email protected] >>>>>> http://lists.wispa.org/mailman/listinfo/wireless >>>>>> >>>>>> >>>>> >>>>> _______________________________________________ >>>>> Wireless mailing list >>>>> [email protected] >>>>> http://lists.wispa.org/mailman/listinfo/wireless >>>>> >>>>> >>>> >>>> >>>> _______________________________________________ >>>> Wireless mailing >>>> [email protected]http://lists.wispa.org/mailman/listinfo/wireless >>>> >>>> >>>> >>>> -- >>>> Fred R. Goldstein fred "at" interisle.net >>>> Interisle Consulting Group >>>> +1 617 795 2701 >>>> >>>> >>>> _______________________________________________ >>>> Wireless mailing list >>>> [email protected] >>>> http://lists.wispa.org/mailman/listinfo/wireless >>>> >>>> >>> >>> >>> _______________________________________________ >>> Wireless mailing >>> [email protected]http://lists.wispa.org/mailman/listinfo/wireless >>> >>> >>> >>> -- >>> Fred R. Goldstein fred "at" interisle.net >>> Interisle Consulting Group >>> +1 617 795 2701 >>> >>> >>> _______________________________________________ >>> Wireless mailing list >>> [email protected] >>> http://lists.wispa.org/mailman/listinfo/wireless >>> >>> >> > > _______________________________________________ > Wireless mailing list > [email protected] > http://lists.wispa.org/mailman/listinfo/wireless > >
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