Im not understanding what you are asking, but....

The link I provided was the bill (internet freedom act) extended through Nov 
2014, stating that it made it federal law that no state could tax  Internet 
Access in any form.
The uncertainty came in what the definition was of Internet access. And it is 
clarified in the text that telecommunications services used for Internet access 
was considered INternet Access and not taxable by the State, unless the state 
was grand fathered.

(note, Im referring to my upstream trying to charge me VA communication tax. 
This does not apply to USF since USF is not a tax)

Tom DeReggi
RapidDSL & Wireless, Inc
IntAirNet- Fixed Wireless Broadband


  ----- Original Message ----- 
  From: Matt Hoppes 
  To: WISPA General List 
  Sent: Tuesday, April 15, 2014 8:38 PM
  Subject: [Spam] Re: [WISPA] [Spam] Re: CAF-USF-StateTax for WISPs


  State?  Or Federal?  I read that as USC - so it would be Federal. 

  Sent from my iPad

  On Apr 15, 2014, at 8:29 PM, "Tom DeReggi" <[email protected]> wrote:


    
http://www.law.cornell.edu/uscode/pdf/uscode47/lii_usc_TI_47_CH_5_SC_I_SE_151.pdf

    Regarding State Taxes....In support of Faisal's statements....

    " The term ‘Internet access service’ does not include telecommunications 
services, except to the extent such services are purchased, used,
    or sold by a provider of Internet access to provide Internet access. "

    The Document further clarifies in multiple cases that telecommunications 
services purchased for the use to provide Internet Access are included as 
Internet Access.


    Tom DeReggi
    RapidDSL & Wireless, Inc
    IntAirNet- Fixed Wireless Broadband


      ----- Original Message ----- 
      From: Faisal Imtiaz 
      To: WISPA General List 
      Sent: Tuesday, April 15, 2014 6:27 PM
      Subject: [Spam] Re: [WISPA] CAF-USF-StateTax for WISPs


      hmmm...... not quite accurate...


          Internet Freedom Act was updated to allow for taxes not to apply to 
internet access as well as communication circuits carrying internet access.


      Regards.


      Faisal Imtiaz
      Snappy Internet & Telecom
      7266 SW 48 Street
      Miami, FL 33155
      Tel: 305 663 5518 x 232



      Help-desk: (305)663-5518 Option 2 or Email: [email protected] 




--------------------------------------------------------------------------

        From: "Matt Hoppes" <[email protected]>
        To: "WISPA General List" <[email protected]>
        Sent: Tuesday, April 15, 2014 6:12:00 PM
        Subject: Re: [WISPA] CAF-USF-StateTax for  WISPs



        I believe the reason you are being taxed is because this is a transport 
and not an internet circuit. 


        As far as I know the internet freedom act only applies to Internet 
access. 



        Sent from my iPad

        On Apr 15, 2014, at 5:19 PM, "Tom DeReggi" <[email protected]> 
wrote:



          Guys,

          I've been out of the loop for a couple years, regarding current 
status of CAF/USF/Tax requirements for WISPs.  I was surprised when I recieved 
my first bill from my new upstream fiber provider.
          (they are a dark fiber provider, recently expanded to also offer 
metro ethernet IP) 
          Note: I do NOT buy IP Transit from this provider, nor Last mile 
Fiber. I am just buying a Point-to-Point Fiber Transport data link.
          So I consider this a wholesale component or infrastructure component, 
not an End User Internet circuit. 

          In the past, my Fiber providers never charged me any Taxes or USF.  
          I was under the impression that as a WISP (Im not a CLEC) providing 
Broadband only services, I didnt need to collect or pay into USF, CAF, or State 
Taxes. And further, my Upstream should be exempt from having to pay and/or 
collect such fees from me.  If so, I need to provide legal documentation to 
support my claim to my upstream.

          THe new fiber provider is trying to charge me....
          The Federal USF stated was about 16.5% of monthly fiber cost.
          The VA Communication Tax was about 6% of monthly fiber cost.
          The Property Tax / Franchise/Row Recovery Fees 0.08% of monthly fiber 
cost.

          First, I thought it was federal law that Broadband can not be taxed 
by the State.
          Second, the USF amount stated was 16.5%, but in the past, when USF 
was applicable it was  always only around 6%.

          Note: I do NOT buy IP Transit from this provider, nor Last mile 
Fiber. I am just buying a Point-to-Point Fiber Transport data link.
          So I consider this a wholesale component or infrastructure component, 
not an End User Internet circuit. 

          So questions are....

          1) Am I exempt as a WISP.
          2) Is there a standard government form I can provide to my uptream, 
to document my exemption (similar to use tax resell certificate)
          3) Is CAF in effect now (Broadband providers paying into USF) and if 
so, what is the current % rate?
          4) Does it matter how my upstream classifies themselves versus how I 
classify myself? (for example, if they've obtained CLEC status or not, or im 
not a CLEC).
          5) Does it matter how I use the circuit?  
          6) Any specific FCC code to point to, that specifies this clearly?

          Figured Id ask, before I go searching through regulation code.

          Tom DeReggi
          RapidDSL & Wireless, Inc
          301-515-7774
          IntAirNet- Fixed Wireless Broadband
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