AFC Tax Types
Tax Types
When a transaction is processed through the AFC Engine, a Tax Type is assigned based on the results. The Tax Type is determined by the transaction location and transaction/service pairs provided in the transaction record.
With so many Tax Types available, highly detailed and specific tax descriptions are provided for use in taxation disclosure. This is useful in billing and customer service, and simplifies tax compliance filing.
AFC allows for a change, referred to as an override, of the rate for a specific tax type and tax level in a specific jurisdiction. When overriding a tax type, the tax type must exist in the jurisdiction where for the override is to be made.
| Tax Type | Tax Type Name | Tax Type Description | Category Name |
|---|---|---|---|
| 1 | Sales Tax | This is a tax on the privilege of purchasing goods and services. | Sales and Use Taxes |
| 2 | Business and Occupation Tax | This is a tax that is normally based upon having a business, occupation, or residence within the taxing authority's geopolitical boundaries. | Business Taxes |
| 3 | Carrier Gross Receipts | This is a tax based upon gross receipts of the telecommunications carrier. Each portion of the tax is passed on to consumers based upon the amount of their phone bill. | Gross Receipts Taxes |
| 4 | District Tax | District taxes are taxes associated with a particular district. Typically this is a school district, however, it could be a redevelopment, sports, entertainment or some other type of district. | Sales and Use Taxes |
| 5 | Excise Tax | Excise taxes are imposed at the manufacturer and/or retail level and are virtually indistinguishable from a sales tax to the consumer. However, many excise taxes are considered part of the sale or gross receipts and are therefore taxes by sales and/or gross receipts taxes. | Excise Taxes |
| 6 | Federal Excise Tax | Federal tax on telecommunications services. | Excise Taxes |
| 7 | Fed USF A - School | A federal universal service fund imposed by the Federal Communications Commission to fund schools, libraries and rural health care support mechanisms. (See also type 18) | Connectivity Charges |
| 8 | License Tax | Tax based upon the granting of a license to perform a service to the community. In many cases, this tax can be passed on to consumers. | Business Taxes |
| 9 | P.U.C. Fee | Public Utility Commission fees are used to fund the Public Utility Commission or Public Service Commission. | Regulatory Charges |
| 10 | E-911 | Provides funding for the emergency 911 system. | E-911 Charges |
| 11 | Service Tax | A tax that is applied to services. | Sales and Use Taxes |
| 12 | Special Tax | Used to specify a tax that does not fit into a typical category. | Sales and Use Taxes |
| 13 | State Universal Service Fund | The purpose of the fund depends upon the state, however these are typically used for items such as funding schools or subsidizing the cost of telecommunications users in remote locations. | Connectivity Charges |
| 14 | Statutory Gross Receipts | Tax based upon the gross receipts of one or more transaction and service type combinations. | Gross Receipts Taxes |
| 15 | Surcharge | Surcharge imposed by a taxing jurisdiction upon telecommunications services. Typically these are taxed by the federal excise tax and may be taxes by other taxes as well. | Gross Receipts Taxes |
| 16 | Utility Users Tax | This is a tax imposed upon users of utilities. In this case the utility is telecommunications. | Utility User Taxes |
| 17 | Sales (Web Hosting) | Similar to tax type 1 (Sales Tax) but applies only to web hosting services. | Sales and Use Taxes |
| 18 | Fed Universal Service Fund | Federal Universal Service Fund charge imposed by FCC to fund schools, libraries, rural health care support mechanisms, lifeline, link-up, and the high cost fund. This charge is applied upon interstate and international telephone revenue and FCC Subscriber Line Fee charges. | Connectivity Charges |
| 19 | State High Cost Fund | State high cost funds are used to subsidize the cost of telecommunications users in remote locations. For other than wireless or VoIP revenue. | Connectivity Charges |
| 20 | State Deaf and Disabled Fund | This fund is used to provide access to telecommunications services for deaf and disabled individuals. | Connectivity Charges |
| 21 | CA Teleconnect Fund | This fund supports California providers that offer discounts to schools, libraries, health care and community-based organizations with telecommunications services that qualify. For other than wireless or VoIP revenue. | Connectivity Charges |
| 22 | Universal Lifeline Telephone Service Charge | This California state charge funds a program that provides basic telephone service to qualifying low income families. For other than wireless or VoIP revenue. | Connectivity Charges |
| 23 | Telecom Relay Surcharge | Surcharge to provide funding for telecommunications access for the hearing impaired. | Connectivity Charges |
| 24 | Telecommunications Infrastructure Maintenance Fee | Fee used to fund the maintenance of telecommunications infrastructure (network, switches, etc.). | Right of Way Fees |
| 25 | Poison Control Fund | Fund used to establish and support a statewide poison control center network. | E-911 Charges |
| 26 | Telecommunications Infrastructure Fund | Fund used to support the telecommunications infrastructure. | Right of Way Fees |
| 27 | NY MCTD 186c | New York Metropolitan Commuter Transportation District (NY MCTD) imposed surcharge based on the taxable telephone services subject to the NY 186e excise tax on telecommunications and said services have occurred solely within the specific NY counties that comprise the NY MCTD. | Excise Taxes |
| 28 | NY MCTD 184a | New York Metropolitan Commuter Transportation District (NY MCTD) imposed surcharge based on the taxable local telephone services subject to the NY Franchise 184 tax (tax type 45 below) and said services have occurred solely within the specific NY counties that comprise the NY MCTD. | Business Taxes |
| 29 | Franchise Tax | Tax imposed upon a telecommunications carrier for granting of a telecommunications franchise by the governing body. Many of these can and are passed on to the consumer. | Business Taxes |
| 30 | Utility Users Tax - Business | Similar to tax type 16 (Utility Users Tax) but applies only to business subscribers. This will occur when different rates exist for utility users based upon their being a business or residential user. | Utility User Taxes |
| 31 | Fed Telecommunications Relay Service | The tax funds the Federal Telecommunications Relay Services (TRS), which is required by Title IV of the Americans with Disabilities Act. | Connectivity Charges |
| 32 | District Tax (Residential Only) | Similar to tax type 4 (District Tax) but applies only to a residential customer. | Sales and Use Taxes |
| 33 | Transit Tax | A specific state, county, district or local tax used to support a transportation district or program. If this is a district program, the boundaries can overlap county and local jurisdictions. | Sales and Use Taxes |
| 34 | Telecommunications Assistance Service Fund | Similar to tax type 13 (State Universal Service Fund) but the funding is usually focused on helping low income and elderly telecommunication users. Typically this charge is accessed as a per line charge on local lines. | Connectivity Charges |
| 35 | E911 (Business) | Similar to tax type 10 (E911 ) but applies only to a business customer. | E-911 Charges |
| 36 | TRS (Business) | Similar to tax type 23 (Telecommunications Relay Service Surcharge) but applies only to a business customer. | Connectivity Charges |
| 37 | Universal Service Fund (Line) | Similar to tax type 13 (State Universal Service Fund) but applies only on applicable local access or local trunk line. | Connectivity Charges |
| 38 | Universal Service Fund (Business Line) | Similar to tax type 13 (State Universal Service Fund) but applies only on a business local line. | Connectivity Charges |
| 39 | E911 (PBX/Trunk line) | Similar to tax type 10 (E911 ) but applies only on a local PBX or local trunk line. | E-911 Charges |
| 40 | License Tax (Business) | Similar to tax type 8 (License Tax) but applies only to a business customer type. | Business Taxes |
| 41 | Optional TIMF | Similar to tax type 24 (Telecommunications Infrastructure Maintenance Fee) but applies only in the state of Illinois and at the option of the carrier for municipalities in Illinois who do not impose a local TIMF charge. | Right of Way Fees |
| 42 | Sales Tax (Business) | Similar to tax type 1 (Sales Tax) but applies only to a business customer. | Sales and Use Taxes |
| 43 | E911 (Residential) | Similar to tax type 10 (E911 ) but applies only to a residential customer. | E-911 Charges |
| 44 | E911 (Wireless) | Similar to tax type 10 (E911 ) but applies only on wireless telecommunications. | E-911 Charges |
| 45 | NY Franchise 184 | NY State imposed franchise tax on local telephone carriers who are principally engaged in the conduct of local telephone business (i.e. 50% or more of the carrier’s operating revenues are derived from local telephone business revenues.) | Business Taxes |
| 46 | NY Franchise 184 Usage | Similar to tax type 45 (NY Franchise 184) but only applicable to separately charged intraLATA toll services. Said charge is still subject to the “principally engaged in the conduct of local telephone business” standard as described above in tax type 45 description. | Business Taxes |
| 47 | NY MCTD 184a Usage | Similar to tax type 28 (NY MCTD 184a) but only applicable to separately charged intraLATA toll services. Said charge is still subject to the “principally engaged in the conduct of local telephone business” standard as described above in tax type 45 description. | Business Taxes |
| 48 | Universal Service Fund (Wireless) | Similar to tax type 13 (State Universal Service Fund), but applies only on wireless telecommunications. | Connectivity Charges |
| 49 | Use Tax | An ad valorem tax on the use, consumption, or storage of tangible property and usually assessed at the same rate as the sales tax of the applicable jurisdiction. | Sales and Use Taxes |
| 50 | Sales Tax (Data) | Similar to tax type 1 (Sales Tax) but applies only on data services. | Sales and Use Taxes |
| 51 | Municipal Right of Way | Tax imposed on local exchange telephone services to cover the municipal cost in managing and maintaining municipal rights-of-way. Typically these charges are accessed through a per line fee. | Right of Way Fees |
| 52 | Municipal Right of Way (Business) | Similar to tax type 51 (Municipal Right of Way) but applies only to business customers of local exchange services. | Right of Way Fees |
| 53 | Municipal Right of Way (Private Line) | Similar to tax type 51 (Municipal Right of Way) but applies only to private line customers (Residential and Business). | Right of Way Fees |
| 54 | Utility Users Tax - Wireless | Similar to tax type 16 (Utility Users Tax) but applies only on wireless telecommunications. | Utility User Taxes |
| 55 | Fed USF Cellular | Similar to tax type 18 (Fed USF Combined High Cost and School) but applies only on wireless telecommunications. Following the safe harbor taxing and remittance standards for cellular providers set by the FCC, this tax type is assessed at a rate of thirty seven and one tenth percent (37.1%) of the current Federal USF rate as established by the FCC. | Connectivity Charges |
| 56 | Fed USF Paging | Similar to tax type 18 (Fed USF Combined High Cost and School) but applies only on paging services. Following the safe harbor taxing and remittance standards for paging service providers set by the FCC, this tax type is assessed at a rate of twelve percent (12%) of the current Federal USF rate as established by the FCC. | Connectivity Charges |
| 57 | Sales Tax (Interstate) | Similar to tax type 1 (Sales Tax) but applies only on interstate telecom services. | Sales and Use Taxes |
| 58 | Utility Users Tax (PBX Trunk) | Similar to tax type 16 (Utility Users Tax) but applies only on PBX trunks. | Utility User Taxes |
| 59 | District Tax (Web Hosting) | Similar to tax type 4 (District Tax) but applies only on web hosting services. | Sales and Use Taxes |
| 60 | CA High Cost Fund A | CA state fund that provides subsidies to specific small independent telephone companies. Said fund is used to minimize any rate disparity of basic telephone service between rural and metropolitan areas. For other than wireless or VoIP revenue. | Connectivity Charges |
| 61 | Telecommunications Education Access Fund | State fund used to facilitate internet access and related telecom services to qualified schools and libraries. | Connectivity Charges |
| 62 | Fed TRS Cellular | Similar to tax type 31 (Fed Telecommunications Relay Service) but applies only on wireless services. Following safe harbor taxing and remittance standards for cellular providers set by the FCC, this tax type is assessed at a rate of fifteen percent (15%) of the current Federal TRS rate as established by the FCC. | Connectivity Charges |
| 63 | Fed TRS Paging | Similar to tax type 31 (Fed Telecommunications Relay Service) but applies only on paging services. Following safe harbor taxing and remittance standards for paging service providers set by the FCC, this tax type is assessed at a rate of twelve percent (12%) of the current Federal TRS rate as established by the FCC. | Connectivity Charges |
| 64 | Communications Service Tax | A tax on end users who consume communication services. | Communications Services Tax |
| 65 | Value Added Tax (VAT) | International based tax on the final consumption of certain goods and services. | Value Added Taxes |
| 66 | Goods and Service Tax (GST) | Goods and service tax based on consumption. | Sales and Use Taxes |
| 67 | Harmonized Sales Tax (HST) | Provincial sales tax applied in specific Canadian provinces. Rate is a combination of the provincial sales tax and the national GST. | Sales and Use Taxes |
| 68 | Provincial Sales Tax (PST) | Sales tax applied at the provincial level. | Sales and Use Taxes |
| 69 | Quebec Sales Tax (QST) | Specific sales tax applied only in the province of Quebec, Canada. | Sales and Use Taxes |
| 70 | National Contribution Regime (NCR) | National Canadian tax on telecom for the provisioning of universal service throughout Canada. Similar to the Federal USF. | Connectivity Charges |
| 71 | Utility Users Tax (Cable Television) | Similar to tax type 16 (Utility Users Tax) but applies only on cable television. | Utility User Taxes |
| 72 | FCC Regulatory Fee | A fee paid by Cable Television Service providers to fund the Federal Communications Commission. The current rate in the system is the last rate published by the FCC and is based upon the number of subscribers from a prior period, therefore it is only an estimate only of actual liability. If the user does not wish to pass this fee on, or collects the fee by another mechanism, the rate can be overridden to 0%, or the user can override the rate to match their estimation. | Cable Regulatory Fees |
| 73 | Franchise Tax (Cable) | Similar to tax type 29 (Franchise Tax) but applies on a cable television carrier for the granting of a cable television franchise by the governing body. | Cable Regulatory Fees |
| 74 | Universal Service Fund (Paging) | Tax similar to tax type 13 (State Universal Service Fund), but applies only on paging telecommunications. | Connectivity Charges |
| 75 | Statutory Gross Receipts (Wireless) | Tax similar to tax type 14 (Statutory Gross Receipts) based upon the gross receipts of one or more cellular-only transaction and service type combinations. | Gross Receipts Taxes |
| 82 | Franchise Tax (Wireless) | Similar to tax type 29 (Franchise Tax) but applies on a wireless carrier for the granting of a franchise by the governing body. | Business Taxes |
| 83 | Federal USF (Alternate) | Reserved | Reserved |
| 84 | Public Education and Government (PEG) Access Fee | Fee to subscribers for support of PEG access. | Cable Regulatory Fees |
| 85 | Communications Service Tax (Satellite) | Similar to tax type 64 (Communications Service Tax) but applied only on satellite services. | Communications Services Tax |
| 86 | Franchise Tax (Satellite) | Similar to tax type 29 (Franchise Tax) but applies on a satellite television carrier for granting of a satellite TV franchise by the governing body. | Business Taxes |
| 87 | Carrier Cost Recovery | Reserved | Reserved |
| 88 | Federal TRS (Alternate) | Reserved | Reserved |
| 89 | TRS (Centrex) | Similar to tax type 23 (Telecommunications Relay Service Surcharge) but only applied to a centrex extension. | Connectivity Charges |
| 90 | Utility Users Tax (Cable Television - Business) | Similar to tax type 71 (Utility users Tax – Cable Television) but only applies to cable television services for business customers. | Utility User Taxes |
| 91 | Utility Users Tax (Centrex) | Similar to tax type 16 (Utility users Tax) but only applies to a Centrex extension. | Utility User Taxes |
| 92 | E911 (Centrex) | Similar to tax type 10 (E911) but only applies to a Centrex extension. | E-911 Charges |
| 93 | Utility Users Tax (Line) | This is a tax imposed upon users of utilities based on the number of lines. This tax should not be confused with tax type 16 (Utility Users Tax), which is based on a rate. | Utility User Taxes |
| 94 | Crime Control District Tax | A specific district tax that supports a crime control program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 95 | Library District Tax | A specific district tax that supports a library program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 96 | Hospital District Tax | A specific district tax that supports hospital program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 97 | Health Services District Tax | A specific district tax that supports a health services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 98 | Emergency Services District Tax | A specific district tax that supports an emergency services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 99 | Improvement District Tax | A specific district tax that supports a public improvement program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 100 | Development District Tax | A specific district tax that supports a development program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 101 | Transit Web Hosting Tax | A specific district tax on web hosting services that supports a transportation program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 102 | Ambulance District Tax | A specific district tax that supports an ambulance program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 103 | Fire District Tax | A specific district tax that supports a fire district. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 104 | Police District Tax | A specific district tax that supports a police district. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 105 | Football District Tax | A specific district tax that supports a football program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 106 | Baseball District Tax | A specific district tax that supports a baseball program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 107 | Crime Control District Web Hosting Tax | A specific district tax on web hosting services that supports a crime control program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 108 | Library District Web Hosting Tax | A specific district tax on web hosting services that supports a library program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 109 | Hospital District Web Hosting Tax | A specific district tax on web hosting services that supports hospital program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 110 | Health Services District Web Hosting Tax | A specific district tax on web hosting services that supports a health services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 111 | Emergency Services District Web Hosting Tax | A specific district tax on web hosting services that supports an emergency services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 112 | Improvement District Web Hosting Tax | A specific district tax on web hosting services that supports a public improvement program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 113 | Development District Web Hosting Tax | A specific district tax on web hosting services that supports a development program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 114 | Utility Users Tax (Interstate) | This tax is similar to tax type 16 (Utility Users Tax) but applies only to the interstate portion of transactions. | Utility User Taxes |
| 115 | Utility Users Tax (Telegraph) | This tax is similar to tax type 16 (Utility Users Tax) but applies only to telegraph transactions. | Utility User Taxes |
| 116 | E911 Network And Database Surcharge | Charge assessed on each access line to pay the cost of developing and maintaining a network and database for a 911 emergency system. | E-911 Charges |
| 117 | License Tax Emergency | Utility tax for emergency budgetary purposes. | Business Taxes |
| 118 | License Tax Emergency (Business) | Utility tax for emergency budgetary purposes. (Applies to business accounts.) | Business Taxes |
| 119 | Educational Sales Tax | Sales tax designated specifically for education and reported apart from the general sales tax. | Sales and Use Taxes |
| 120 | Educational Use Tax | Use tax designated specifically for education and reported apart from the general use tax. | Sales and Use Taxes |
| 121 | E911 Operational Surcharge County Commission | Portion of E911 voted upon and approved by the County Commission. | E-911 Charges |
| 122 | E911 Operational Surcharge Voter Approved | Portion of E911 voted upon and approved by the Voters in a county. | E-911 Charges |
| 123 | Sales Tax Nine Hundred | Similar to Sales Tax (Type 1) but applies to 900 calls. | Sales and Use Taxes |
| 124 | Convention Center Tax | Sales tax designated for convention or conference centers. | Sales and Use Taxes |
| 125 | E911 High Capacity Trunk | This tax is used to fund the emergency 911 systems. This tax type is used in jurisdictions that have a different rate for High Capacity Trunks. | E-911 Charges |
| 126 | School Board Tax A | Tax to fund a School Board. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 127 | School Board Tax B | Tax to fund a School Board. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 128 | School Board Tax C | Tax to fund a School Board. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 129 | School Board Tax D | Tax to fund a School Board. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 130 | School Board Tax E | Tax to fund a School Board. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 131 | School Board Tax F | Tax to fund a School Board. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 132 | School District Tax | Tax to fund a School District. | Sales and Use Taxes |
| 133 | Police Jury Tax B | Tax to fund police jurisdictions. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 134 | Police Jury Tax C | Tax to fund police jurisdictions. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 135 | Police Jury Tax E | Tax to fund police jurisdictions. The letter designation is used in compliance reporting. | Sales and Use Taxes |
| 136 | Communications Service Tax (Wireless) | A tax on end users who consume communication services. This tax type applies to wireless only. | Communications Services Tax |
| 137 | Service Provider Tax | Tax imposed upon the retailer for providing services in a particular jurisdiction. | Business Taxes |
| 138 | Telecommunications Sales Tax | Tax on privilege of purchasing telecommunication services. Occasionally tax jurisdictions impose an alternate sales tax rate on sales of telecommunication services. This tax type will be returned in instances where such distinction exists. | Sales and Use Taxes |
| 139 | Advanced Transit Tax | A specific state, county, district or local tax used to support a transportation district or program. If this is a district program, the boundaries can overlap county and local jurisdictions. | Sales and Use Taxes |
| 140 | Advanced Transit Web Hosting Tax | A specific district tax on web hosting services that supports a transportation program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 141 | Missouri Universal Service Fund | Fund established by the Missouri PSC to help low-income and disabled Missourians receive discounts for basic local telephone service. | Connectivity Charges |
| 142 | Business and Occupation Tax (Wholesale) | This is a tax that is normally based upon having a business, occupation, or residence within the taxing authority's geopolitical boundaries. This tax type pertains to wholesale transactions only. | Business Taxes |
| 143 | Telecommunications Education Access Fund (Centrex) | State fund used to facilitate internet access and related telecom services to qualified schools and libraries. (This tax type is for Centrex lines only) | Connectivity Charges |
| 144 | Business and Occupation Tax (Other) | This is a tax that is normally based upon having a business, occupation, or residence within the taxing authority's geopolitical boundaries. | Business Taxes |
| 145 | Tribal Sales Tax | Sales tax imposed by an Indian Tribe. | Sales and Use Taxes |
| 146 | Sales Tax (Data Processing) | This is a tax imposed on the sale of data processing services. | Sales and Use Taxes |
| 147 | Transit Tax (Data Processing) | A specific district tax on data processing services that supports a transportation program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 148 | Crime Control District Tax (Data Processing) | A specific district tax on data processing services that supports a crime control program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 149 | Library District Tax (Data Processing) | A specific district tax on data processing services that supports a library program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 150 | Hospital District Tax (Data Processing) | A specific district tax on data processing services that supports hospital program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 151 | Health Services District Tax (Data Processing) | A specific district tax on data processing services that supports a health services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 152 | Emergency Services District Tax (Data Processing) | A specific district tax on data processing services that supports an emergency services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 153 | Improvement District Tax (Data Processing) | A specific district tax on data processing services that supports a public improvement program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 154 | Development District Tax (Data Processing) | A specific district tax on data processing services that supports a development program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 155 | Advanced Transit Tax (Data Processing) | A specific district tax on data processing services that supports a transportation program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 156 | CA PSPE Surcharge | Surcharge to fund the payphone tariff enforcement program. | Connectivity Charges |
| 157 | District Tax (Data Processing) | District taxes are taxes associated with a particular district. Typically this is a school district, however, it could be a redevelopment, sports, entertainment or some other type of district. | Sales and Use Taxes |
| 158 | Eschelon UUT | Reserved | Reserved |
| 159 | Cable Franchise Fee | Reserved | Reserved |
| 160 | Statutory Gross Receipts (Business) | Tax based upon the gross receipts of one or more transaction and service type combinations. This tax type is returned when there is a difference between the business rate and other rates. | Gross Receipts Taxes |
| 161 | E911 (VoIP) | This tax is used to fund emergency 911 systems. This tax type applies in jurisdictions that have enacted E911 charges specifically for VoIP service. | E-911 Charges |
| 162 | FUSF (VoIP) | Similar to tax type 18 (Fed USF Combined High Cost and School) but applies only on interconnected VoIP services. Following the safe harbor taxing and remittance standards for interconnected VoIP providers set by the FCC, this tax type is assessed at a rate of sixty four and nine tenths percent (64.9%) of the current Federal USF rate as established by the FCC. | Connectivity Charges |
| 163 | FUSF | This tax type gives interconnected VoIP carriers the ability to report actual interstate/international revenues subject to the FUSF as opposed to using the Safe Harbor percentage. Those who wish to use this method of reporting should override Tax Type 162 to 0% and override Tax Type 163 to the current FUSF rate. | Connectivity Charges |
| 164 | Cost Recovery Surcharge | Reserved | Reserved |
| 165 | Universal Service Fund (VoIP) | Similar to tax type 13 (State Universal Service Fund), but applies only to interconnected VoIP services. | Connectivity Charges |
| 166 | Communications Service Tax (Cable) | A tax on end users who consume communication services. This tax type applies to cable only. | Communications Services Tax |
| 167 | Municipal Right of Way (Cable) | Tax imposed on cable television services to cover the municipal cost in managing and maintaining municipal rights-of-way. | Right of Way Fees |
| 168 | Reserved | Reserved | Reserved |
| 169 | FCC Regulatory Fee (Wireline) | A fee paid by Interstate Telecommunications Service Providers to fund the Federal Communications Commission. The current rate in the system is the last rate published by the FCC and is based upon 499 revenues from a prior period, therefore it is only an estimate of actual liability. If the user does not wish to pass this fee on, or collects the fee by another mechanism, the rate can be overridden to 0%, or the user can override the rate to match their estimation. | Regulatory Charges |
| 170 | FCC Regulatory Fee (Wireless) | A fee paid by Commercial Wireless providers to fund the Federal Communications Commission. The current rate in the system is the last rate published by the FCC and is based upon the number of subscribers from a prior period, therefore it is only an estimate of actual liability. If the user does not wish to pass this fee on, or collects the fee by another mechanism, the rate can be overridden to 0%, or the user can override the rate to match their estimation. | Regulatory Charges |
| 171 | Reserved | Reserved | Reserved |
| 172 | Statutory Gross Receipts (Video) | Tax based upon the gross receipts of video services such as cable or satellite. | Gross Receipts Taxes |
| 173 | Utility Users Tax - Lifeline | Similar to tax type 16 (Utility Users Tax) but only applies to lifeline customers. | Utility User Taxes |
| 174 | TRS - Long Distance | Similar to tax type 23 (Telecommunications Relay Service) but applies exclusively to long distance. | Connectivity Charges |
| 175 | Telecom Relay Surcharge (Wireless) | Similar to tax type 23 (Telecom Relay Surcharge) but applied only to wireless. | Connectivity Charges |
| 176 | Sales Tax - Senior Citizen | Similar to tax type 1 (Sales Tax) but only applies to Senior Citizens who meet certain age requirements. | Sales and Use Taxes |
| 177 | Regulatory Cost Charge - Local | Fee charged by the applicable regulatory agency to cover that agencies expenses for the upcoming year. This fee covers local phone service only. | Regulatory Charges |
| 178 | Regulatory Cost Charge - Intrastate | Same as Regulatory Cost Charge-Local. The fee would cover intrastate calling only. | Regulatory Charges |
| 179 | Regulatory Cost Charge - Cable | Same as Regulatory Cost Charge-Local. The fee would cover cable services only. | Regulatory Charges |
| 180 | P.U.C. Fee - Cable | Similar to Tax Type 9, but applies to Cable television revenues only. | Regulatory Charges |
| 181 | Provincial Sales Tax (TOLL) | Sales tax applied in various Canadian provinces. This tax type applies to Toll services only. | Sales and Use Taxes |
| 182 | UUT | This is a tax imposed upon users of utilities. In this case the utility is telecommunications. This tax type was added to handle special instances where Tax Type 16 couldn't be used. | Utility User Taxes |
| 183 | Reserved | Reserved | Reserved |
| 184 | Sales Tax-Manufacturing | Refers to a sales tax rate charged on the sale of manufacturing machinery and other manufacturing related items. | Sales and Use Taxes |
| 185 | Use Tax-Manufacturing | Refers to a use tax rate charged on the sale of manufacturing machinery and other manufacturing related items. | Sales and Use Taxes |
| 186 | Sales Tax-Motor Vehicles | Refers to a sales tax rate charged on the sale of motor vehicles. | Sales and Use Taxes |
| 187 | Use Tax-Motor Vehicles | Refers to a use tax rate charged on the sale of motor vehicles. | Sales and Use Taxes |
| 188 | Rental Tax | Tax on the rental of any item not specifically taxed by another rental tax. | Sales and Use Taxes |
| 189 | Rental Tax-Linen | Tax covering the rental of linen based supplies. | Sales and Use Taxes |
| 190 | Sales Tax-Vending | Sales Tax that applies to the retail sale of items sold through vending machines. | Sales and Use Taxes |
| 191 | Rental Tax-Motor Vehicles | Tax covering the rental of motor vehicles. | Sales and Use Taxes |
| 192 | Sales Tax-Wholesale | Sales Tax applying to wholesale transactions. | Sales and Use Taxes |
| 193 | Sales Tax-Food and Drugs | Refers to a rate charged on the sale of food, drugs or beverages. | Sales and Use Taxes |
| 194 | Sales Tax-Food | Refers to a rate charged on the sale of food or beverages. | Sales and Use Taxes |
| 195 | Fur Tax | Tax charged on the sale of furs. | Sales and Use Taxes |
| 196 | Privilege Tax-Manufacturing | Tax on the privilege of purchasing items to be used in the manufacturing process. | Business Taxes |
| 197 | Lead Acid Battery Fee | Fee charged to cover the cost involved in the disposing of lead based batteries. | Sales and Use Taxes |
| 198 | Sales Tax-Motor Fuel | Refers to a sales tax rate charged on the sale of motor fuel. | Sales and Use Taxes |
| 199 | Lead Acid Battery Fee-Larger Battery | Fee charged for batteries over a certain pre-described voltage to cover the cost involved in disposing lead based batteries. | Sales and Use Taxes |
| 200 | Sales Tax-Parking | Tax on the fee charged for the parking of motor vehicles. | Sales and Use Taxes |
| 201 | Privilege Tax-Recreation | Tax charged for recreational events such as sporting events or any similar type of endeavor. | Business Taxes |
| 202 | Dry Cleaning Fee | Fee charged on the sale of dry cleaning services. | Sales and Use Taxes |
| 203 | White Goods Tax | A fee applied to the sale of certain appliance and appliance type items to cover the disposal of such items. | Sales and Use Taxes |
| 204 | Sales Tax-Medical Equipment | Sales Tax that applies exclusively to the sale of medical equipment. | Sales and Use Taxes |
| 205 | Electronic Waste Recycling Fee-Small | A fee charged for smaller monitors to cover the disposal of such items. | Sales and Use Taxes |
| 206 | Electronic Waste Recycling Fee-Medium | A fee charged for certain sized monitors fitting between certain dimensions to cover the disposal of such items. | Sales and Use Taxes |
| 207 | Electronic Waste Recycling Fee-Large | A fee charged for larger monitors to cover the disposal of such items. | Sales and Use Taxes |
| 208 | Alcoholic Beverage Tax | Alcoholic Beverages taxed under a different tax in lieu of or in addition to sales tax. | Sales and Use Taxes |
| 209 | Sales Tax-Alcohol | Refers to a sales tax rate charged on the sale of alcohol. | Sales and Use Taxes |
| 210 | Liquor Drink Tax | Applies where there is a distinct rate on the sale of mixed drinks ready for on-site consumption. | Sales and Use Taxes |
| 211 | IN Universal Service Charge | Indiana fee used to fund schools and underserved areas of the state | Connectivity Charges |
| 212 | TRS (Paging) | Similar to Tax Type 23 (Telecommunications Relay Service Surcharge) but only applied to paging | Connectivity Charges |
| 213 | ConnectME Fund | Assessment on state revenues to provide service to underserved areas of Maine | Connectivity Charges |
| 214 | PA PURTA Surcharge | Similar to Tax Type 14 in PA, but this surcharge applies only to intrastate revenues | Gross Receipts Taxes |
| 215 | ConnectME Fund (VoIP) | Similar to Tax Type 213 ConnectME Fund, but only applied to VoIP | Connectivity Charges |
| 216 | ConnectME Fund (Cable) | Similar to Tax Type 213 ConnectME Fund, but only applied to cable. | Connectivity Charges |
| 217 | TRS (VoIP) | Similar to Tax Type 23 (Telecommunications Relay Service Surcharge), but applies only to VoIP. | Connectivity Charges |
| 218 | Consumer Counsel Fee | This fee provides funding for the Consumer Counsel, which represents public utility consumers before the PSC and similar groups in matters concerning public utility regulation. | Regulatory Charges |
| 219 | San Diego Underground Conversion Surcharge | Surcharge imposed to pay for costs associated with undergrounding aerial telephone facilities in San Diego pursuant to the City of San Diego Underground Utilities Procedural Ordinance and the San Diego Surcharge for Underground Conversion Costs. | Right of Way Fees |
| 220 | RSPF Surcharge | An Oregon Surcharge that funds the Telecommunications Relay Service, Telephone Assistance Program, and the Telecommunications Devices Access Program. | Connectivity Charges |
| 221 | Network Access Fee | Reserved | Reserved |
| 222 | Franchise Fee | Reserved | Reserved |
| 223 | CASF | California Advanced Services Fund was created to encourage deployment of broadband facilities for use in provisioning advanced telecommunications service in unserved or underserved areas of California. For other than wireless or VoIP revenue. | Connectivity Charges |
| 224 | License Tax (Cable) | Similar to Tax Type 8 (License Tax), but applies to providers of cable television services. | Business Taxes |
| 225 | Relay Missouri Surcharge | A Missouri surcharge that funds the State Deaf and Disabled Fund. | Connectivity Charges |
| 226 | FCC Regulatory Fee (VoIP) | Similar to Tax Type 169 (FCC Regulatory Fee (Wireline)), but applies to VoIP services. | Regulatory Charges |
| 227 | Reserved | Reserved | Reserved |
| 228 | Municipal Right of Way (Extension) | Similar to Tax Type 51 - Right of Way (Residential), but only applies to Centrex and PBX extensions. | Right of Way Fees |
| 229 | Carrier Cost Recovery (VoIP) | Reserved | Reserved |
| 230 | Sales Tax-Video | A sales tax charged on the provision of video services. | Sales and Use Taxes |
| 231 | North Carolina Telecommunications Sales Tax | Tax on privilege of purchasing telecommunication services in North Carolina. | Sales and Use Taxes |
| 232 | Telecommunications Relay Surcharge (Cellular) | Similar to tax type 31 (Fed Telecommunications Relay Service) but applies only on wireless services. This tax type is assessed at the safe harbor taxing and remittance standards for cellular providers set by the FCC. | Connectivity Charges |
| 233 | E-911 Prepaid Wireless | Similar to Tax Type 10 (E911 Tax) but applies only on prepaid wireless telecommunications. | E-911 Charges |
| 234 | Telecommunications Relay Surcharge (Paging) | Similar to tax type 31 (Fed Telecommunications Relay Service) but applies only on paging services. This tax type is assessed at the safe harbor taxing and remittance standards for paging providers set by the FCC. | Connectivity Charges |
| 235 | Telecommunications Relay Surcharge (VoIP) | Similar to tax type 31 (Fed Telecommunications Relay Service) but applies only on VoIP services. This tax type is assessed at the safe harbor taxing and remittance standards for VoIP providers set by the FCC. | Connectivity Charges |
| 236 | TDAP | Program designed to distribute appropriate telecommunications devices so that persons who have a disability may effectively use basic telephone service. | Connectivity Charges |
| 237 | TAP Surcharge | Surcharge to provide funding for telecommunications device for the deaf distribution program. | Connectivity Charges |
| 238 | Communications Service Tax (Non-Facilities) | Similar to Tax Type 64, but applies only to providers without facilities in the public right-of-way. | Communications Services Tax |
| 239 | E-911 (VoIP) Alternate | This tax type gives interconnected VoIP carriers the ability to report actual interstate/international revenues subject to the E-911 as opposed to using the Safe Harbor percentage. Those who wish to use this method of reporting should override Tax Type 161 to 0% and override Tax Type 239 to the current E-911 rate. | E-911 Charges |
| 240 | E-911 (VoIP PBX) | Similar to Tax Type 10 (E911) but applies only to VoIP PBX Service. | E-911 Charges |
| 241 | Utility Users Tax (VoIP) | Similar to tax type 16 (Utility Users Tax) but applies only to users VoIP services. | Utility User Taxes |
| 242 | Utility Users Tax (VoIP-Business) | Similar to tax type 241 (Utility Users Tax (VoIP)) but applies only to VoIP business subscribers. This tax type will be used when different rates exist for utility users based upon business versus residential use. | Utility User Taxes |
| 243 | Solid Waste Collection Tax | Tax on the service of removing solid waste. | Sales and Use Taxes |
| 244 | E-911 (VoIP Business) | This tax is used to fund emergency 911 systems. This tax type applies in jurisdictions that have enacted E911 charges specifically for VoIP service. It applies only to a business customer. | E-911 Charges |
| 245 | E-911 (VoIP-Nomadic) | Similar to tax type 10 (E911 ) but applies only to a nomadic VoIP customer. | E-911 Charges |
| 246 | E-911 Prepaid Wireless (Alternate) | This tax type gives prepaid wireless providers the ability to report E-911 charged at the point of sale as opposed to using a fixed amount for every $X of service. Those who wish to use this method of reporting should override Tax Type 233 to $0 and override Tax Type 246 to the current E-911 rate. | E-911 Charges |
| 247 | Police and Fire Protection Fee | A tax to fund public safety services. | E-911 Charges |
| 248 | San Francisco Access Line Tax | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 249 | San Francisco Access Line Tax (PBX/Trunk Line) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 250 | San Francisco Access line Tax (VoIP) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 251 | San Francisco Access Line Tax (Wireless) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 252 | San Francisco Access Line Tax (High Cap Trunk) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 253 | City of San Jose Telephone Line Tax | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 254 | City of San Jose Telephone Line Tax-PBX/Trunk Line | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 255 | City of San Jose Telephone Line Tax (VoIP) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 256 | CIty of San Jose Telephone Line Tax (Wireless) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 257 | San Leandro Emerg Com Sys Access Tax | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 258 | San Leandro Emerg Com Sys Access Tax (PBX Trunk) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 259 | San Leandro Emerg Com Sys Access Tax (VoIP) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 260 | San Leandro Emerg Com Sys Access Tax (Wireless) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 261 | San Leandro Emerg Com Sys Access Tax-High Cap Trnk | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 262 | Police and Fire Protection Fee (Prepaid) | Similar to Tax Type 247, but applies only to Prepaid services. | E-911 Charges |
| 263 | Public Safety Communications Surcharge | A tax to fund public safely services. | E-911 Charges |
| 264 | E-911 Technical Charge | A charge applied to users of E-911 services that is retained by the carrier to absorb costs incurred for the provision of E-911 service. | E-911 Charges |
| 265 | Telecom Assistance Svc Fund-High Capacity Trunk | Similar to Tax Type 34, but applied only to High Capacity Trunks. | Connectivity Charges |
| 266 | CRT Levy | A fee used to fund the Canadian Radio-television and Telecommunications Commission. | Regulatory Charges |
| 267 | Access Line Tax | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire and emergency services. | E-911 Charges |
| 268 | Access Line Tax (PBX/Trunk Line) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire, and emergency services. | E-911 Charges |
| 269 | Access Line Tax (VoIP) | A tax to fund such general fund services as may be determined by the Board of Supervisors, including, without limitation, police, fire, and emergency services. | E-911 Charges |
| 270 | Access Line Tax (Wireless) | A tax to fund such general fund services as may be determined by the Board of Supervisors including, without limitation, police, fire, and emergency services. | E-911 Charges |
| 271 | WI USF | A fund in the state of Wisconsin used to fund subsidizing the cost of telecommunications users in remote locations. | Connectivity Charges |
| 272 | Network Access Fee-Interstate | Reserved | Reserved |
| 273 | Sales Tax - Other | Refers to a separate sales tax rate charged on transactions that do not fall into another existing category. | Sales and Use Taxes |
| 274 | FCC Regulatory fee (VoIP Alternate) | Reserved | Reserved |
| 275 | Excise Tax (Wireless) | Similar to Tax Type 5, but applies only to wireless customers. | Excise Taxes |
| 276 | Reserved_276 | Reserved | Reserved |
| 277 | Federal Universal Service Fund (Non-Billable) | Charge imposed by the FCC to fund schools, libraries, rural healthcare support mechanisms, lifeline, link-up and high cost fund. Charges included in this tax type are liabilities of the carrier, but can not be billed to the end-user. | Connectivity Charges |
| 278 | Municipal Right of Way-High Capacity Trunk | Similar to Tax Type 51 (Municipal Right of Way), but applies only to High Capacity Trunks. | Right of Way Fees |
| 279 | Education Cess | A tax levied to collect funds for education. | Sales and Use Taxes |
| 280 | Secondary and Higher Education Cess | A tax levied to collect funds for secondary and higher education. | Sales and Use Taxes |
| 281 | Utility Users Tax (Video) | Similar to Tax Type 16 (Utility Users Tax) but applies only to Video Services. | Utility User Taxes |
| 282 | State USF (VoIP Alternate) | This tax type gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 283 | TRS (VoIP Business) | Similar to Tax Type 23 (Telecommunications Relay Service Surcharge) but applies only to VoIP services for business customers. | Connectivity Charges |
| 284 | TRS (Trunk) | Similar to Tax Type 23 (Telecommunications Relay Service Surcharge) but applies only to Trunk type services. | Connectivity Charges |
| 285 | Deaf and Disabled Fund (Wireless) | Similar to Tax Type 20 (State Deaf and Disabled Fund), but applies only to wireless transactions. | Connectivity Charges |
| 286 | Utility Users Tax-Wireless(Business) | Similar to Tax Type 16, but applies only to Wireless Business subscribers. | Utility User Taxes |
| 287 | Telecommunications Sales Tax-Prepaid | Special Sales Tax used for Telecommunications Services applied to prepaid services only. | Sales and Use Taxes |
| 288 | CA High Cost Fund A (VoIP Actual) | This tax type gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 289 | State High Cost Fund (VoIP Actual) | This tax type gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 290 | Universal Lifeline Telephone Svc Chg (VoIP Actual) | This tax type gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 291 | Telecommunications Relay Svc Charge (VoIP Actual) | This tax type gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 292 | CA Teleconnect Fund (VoIP Actual) | This tax type gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 293 | CASF (VoIP Actual) | This tax type gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 294 | Oklahoma Sales Tax | Similar to Tax Type 1 (Sales Tax) but applied only in Oklahoma. | Sales and Use Taxes |
| 295 | Business and Occupation Tax (Prtg and Publishing) | Similar to Tax Type 2, but applied only to Printing and Publishing services. | Business Taxes |
| 296 | Premier Resort Area Tax | Similar to Sales Tax (Tax Type 1), but applied only in Premier Resort Areas. | Sales and Use Taxes |
| 297 | E911 Equalization Surcharge | A surcharge that provides funding for the emergency 911 system. | E-911 Charges |
| 298 | Universal Service Fee | The purpose of the fund depends upon the state, however these are typically used for items such as funding schools or subsidizing the cost of telecommunications users in remote locations. | Connectivity Charges |
| 299 | NE Universal Service | Similar to Tax Type 13, but applied only in the state of Nebraska. | Connectivity Charges |
| 300 | TAP Surcharge (Wireless) | Similar to Tax Type 237 (TAP Surcharge) but applied only to wireless services. | Connectivity Charges |
| 301 | GA Universal Access Fund | Similar to Tax Type 13. Used in GA to provide funding for the cost of telecommunications in remote areas. | Connectivity Charges |
| 302 | CA High Cost Fund A (Wireless) | Similar to Tax Type 60. Used only for wireless service. | Connectivity Charges |
| 303 | CA Teleconnect Fund (Wireless) | Similar to Tax Type 21. Used only for wireless service. | Connectivity Charges |
| 304 | CASF (Wireless) | Similar to Tax Type 223. Used only for wireless service. | Connectivity Charges |
| 305 | State High Cost Fund (Wireless) | Similar to Tax Type 19. Used only for wireless service. | Connectivity Charges |
| 306 | PUC Fee (Wireless) | Similar to Tax Type 9. Used only for wireless service. | Regulatory Charges |
| 307 | Universal Lifeline Telephone Svc Charge (Wireless) | Similar to Tax Type 22. Used only for wireless service. | Connectivity Charges |
| 308 | NY TAF | Targeted Accessibility Fund of New York. Used to ensure proper funding of Lifeline, E911, Public Interest Pay Phones and TRS. | Connectivity Charges |
| 309 | Prepaid Wireless E911 TRS Surcharge | A surcharge for E911 and TRS which is applied to Prepaid Wireless Service. | E-911 Charges |
| 310 | TRS-Prepaid Wireless | Similar to tax type 23 (Telecommunications Relay Service Surcharge) but only applied to Prepaid Wireless services. | Connectivity Charges |
| 311 | FUSF (Multi-line) | Federal Universal Service Fund charge imposed by FCC to fund schools, libraries, rural health care support mechanisms, lifeline, link-up, and the high cost fund. This charge is applied upon FCC Subscriber Line Charges applicable to multi-line local phone service. This tax type allows for regulatory compliance with FCC regulations in regards to multi-line accounts. | Connectivity Charges |
| 312 | ND Gross Receipts Tax | A North Dakota tax based upon the gross receipts of one or more transaction and service type combinations. | Gross Receipts Taxes |
| 313 | NY Sales Tax | Similar to Tax Type 1 (Sales Tax), but applied only in New York. | Sales and Use Taxes |
| 314 | NY Local Transit Tax | Similar to Tax Type 33 (Transit Tax), but applied only in New York. | Sales and Use Taxes |
| 315 | NY Local District Tax | Similar to Tax Type 4 (District Tax), but applied only in New York. | Sales and Use Taxes |
| 316 | Sales Tax-Satellite | Similar to Tax Type 1 (Sales Tax), but applied only to Satellite Service. | Sales and Use Taxes |
| 317 | Sales Tax-Commercial Lease | Similar to Tax Type 1 (Sales Tax), but applied only to Commercial Leases. | Sales and Use Taxes |
| 318 | Food and Beverage Tax | A rate charged on the sale of food or beverages. | Sales and Use Taxes |
| 319 | Network Access Fee LD-Interstate | Reserved | Reserved |
| 320 | Network Access Fee LD-Intrastate | Reserved. | Reserved |
| 321 | Vendor Use Tax | An ad valorem tax on the use, consumption, or storage of tangible property and usually assessed at the same rate as the sales tax of the applicable jurisdiction. | Sales and Use Taxes |
| 322 | District Vendor Use Tax | District taxes are taxes associated with a particular district. Typically this is a school district, however, it could be a redevelopment, sports, entertainment or some other type of district. | Sales and Use Taxes |
| 323 | Special Vendor Use Tax | Used to specify a tax that does not fit into a typical category. | Sales and Use Taxes |
| 324 | Transit Vendor Use Tax | A specific state, county, district or local tax used to support a transportation district or program. If this is a district program, the boundaries can overlap county and local jurisdictions. | Sales and Use Taxes |
| 325 | Crime Control District Vendor Use Tax | A specific district tax that supports a crime control program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 326 | Library District Vendor Use Tax | A specific district tax that supports a library program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 327 | Hospital District Vendor Use Tax | A specific district tax that supports hospital program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 328 | Health Services District Vendor Use Tax | A specific district tax that supports a health services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 329 | Emergency Services District Vendor Use Tax | A specific district tax that supports an emergency services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 330 | Improvement District Vendor Use Tax | A specific district tax that supports a public improvement program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 331 | Development District Vendor Use Tax | A specific district tax that supports a development program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 332 | Ambulance District Vendor Use Tax | A specific district tax that supports an ambulance program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 333 | Fire District Vendor Use Tax | A specific district tax that supports a fire district. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 334 | Football District Vendor Use Tax | A specific district tax that supports a football program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 335 | Baseball District Vendor Use Tax | A specific district tax that supports a baseball program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 336 | Educational Vendor Use Tax | Use tax designated specifically for education and reported apart from the general use tax. | Sales and Use Taxes |
| 337 | School District Vendor Use Tax | Tax to fund a School District. | Sales and Use Taxes |
| 338 | Advanced Transit Vendor Use Tax | A specific state, county, district or local tax used to support a transportation district or program. If this is a district program, the boundaries can overlap county and local jurisdictions. | Sales and Use Taxes |
| 339 | Tribal Vendor Use Tax | Use tax imposed by an Indian Tribe. | Sales and Use Taxes |
| 340 | Vendor Use Tax-Senior Citizen | Similar to tax type 321 (Vendor Use Tax) but only applies to Senior Citizens who meet certain age requirements. | Sales and Use Taxes |
| 341 | Vendor Use Tax-Manufacturing | Refers to a use tax rate charged on the sale of manufacturing machinery and other manufacturing related items. | Sales and Use Taxes |
| 342 | Vendor Use Tax-Motor Vehicles | Refers to a use tax rate charged on the sale of motor vehicles. | Sales and Use Taxes |
| 343 | Vendor Use Tax-Vending | Vendor's Use Tax that applies to the retail sale of items sold through vending machines. | Sales and Use Taxes |
| 344 | Vendor Use Tax-Food and Drugs | Refers to a rate charged on the sale of food, drugs or beverages. | Sales and Use Taxes |
| 345 | Vendor Use Tax-Food | Refers to a rate charged on the sale of food or beverages. | Sales and Use Taxes |
| 346 | Vendor Use Tax-Motor Fuel | Refers to a sales tax rate charged on the sale of motor fuel. | Sales and Use Taxes |
| 347 | Vendor Use Tax-Parking | Tax on the fee charged for the parking of motor vehicles. | Sales and Use Taxes |
| 348 | Vendor Use Tax-Medical Equipment | Vendor Use Tax that applies exclusively to the sale of medical equipment. | Sales and Use Taxes |
| 349 | Alcoholic Beverage Vendor Use Tax | Alcoholic Beverages taxed under a different tax in lieu of or in addition to sales tax. | Sales and Use Taxes |
| 350 | Vendor Use Tax-Alcohol | Refers to a tax rate charged on the sale of alcohol. | Sales and Use Taxes |
| 351 | Liquor Drink Vendor Use Tax | Applies where there is a distinct rate on the sale of mixed drinks ready for on-site consumption. | Sales and Use Taxes |
| 352 | Vendor Use Tax-Video | A tax charged on the provision of video services. | Sales and Use Taxes |
| 353 | Premier Resort Area Vendor Use Tax | Similar to Use Tax (Tax Type 49), but applied only in Premier Resort Areas. | Sales and Use Taxes |
| 354 | NY Transit Vendor Use Tax | Similar to Tax Type 33 (Transit Tax), but applied only in New York. | Sales and Use Taxes |
| 355 | NY District Vendor Use Tax | Similar to Tax Type 4 (District Tax), but applied only in New York. | Sales and Use Taxes |
| 356 | Vendor Use Tax-Food and Beverage | A rate charged on the sale of food or beverages. | Sales and Use Taxes |
| 357 | Consumer Use Tax | An ad valorem tax on the use, consumption, or storage of tangible property and usually assessed at the same rate as the sales tax of the applicable jurisdiction. | Sales and Use Taxes |
| 358 | District Consumer Use Tax | District taxes are taxes associated with a particular district. Typically this is a school district, however, it could be a redevelopment, sports, entertainment or some other type of district. | Sales and Use Taxes |
| 359 | Special Consumer Use Tax | Used to specify a tax that does not fit into a typical category. | Sales and Use Taxes |
| 360 | Transit Consumer Use Tax | A specific state, county, district or local tax used to support a transportation district or program. If this is a district program, the boundaries can overlap county and local jurisdictions. | Sales and Use Taxes |
| 361 | Crime Control District Consumer Use Tax | A specific district tax that supports a crime control program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 362 | Library District Consumer Use Tax | A specific district tax that supports a library program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 363 | Hospital District Consumer Use Tax | A specific district tax that supports hospital program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 364 | Health Services District Consumer Use Tax | A specific district tax that supports a health services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 365 | Emergency Services District Consumer UseTax | A specific district tax that supports an emergency services program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 366 | Improvement District Consumer Use Tax | A specific district tax that supports a public improvement program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 367 | Development District Consumer Use Tax | A specific district tax that supports a development program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 368 | Ambulance District Consumer Use Tax | A specific district tax that supports an ambulance program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 369 | Fire District Consumer Use Tax | A specific district tax that supports a fire district. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 370 | Football District Consumer Use Tax | A specific district tax that supports a football program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 371 | Baseball District Consumer Use Tax | A specific district tax that supports a baseball program. This district can overlap county and local jurisdictions. | Sales and Use Taxes |
| 372 | Educational Consumer Use Tax | Use tax designated specifically for education and reported apart from the general use tax. | Sales and Use Taxes |
| 373 | School District Consumer Use Tax | Tax to fund a School District. | Sales and Use Taxes |
| 374 | Advanced Transit Consumer Use Tax | A specific state, county, district or local tax used to support a transportation district or program. If this is a district program, the boundaries can overlap county and local jurisdictions. | Sales and Use Taxes |
| 375 | Tribal Consumer Use Tax | Use tax imposed by an Indian Tribe. | Sales and Use Taxes |
| 376 | Consumer Use Tax-Senior Citizen | Similar to tax type 357 (Consumer Use Tax) but only applies to Senior Citizens who meet certain age requirements. | Sales and Use Taxes |
| 377 | Consumer Use Tax-Manufacturing | Refers to a use tax rate charged on the sale of manufacturing machinery and other manufacturing related items. | Sales and Use Taxes |
| 378 | Consumer Use Tax-Motor Vehicles | Refers to a use tax rate charged on the sale of motor vehicles. | Sales and Use Taxes |
| 379 | Consumer Use Tax-Vending | Use Tax that applies to the consumption of items sold through vending machines. | Sales and Use Taxes |
| 380 | Consumer Use Tax-Food and Drugs | Refers to a rate charged on the consumption of food, drugs or beverages. | Sales and Use Taxes |
| 381 | Consumer Use Tax-Food | Refers to a rate charged on the consumption of food or beverages. | Sales and Use Taxes |
| 382 | Consumer Use Tax-Motor Fuel | Refers to a tax rate charged on the consumption of motor fuel. | Sales and Use Taxes |
| 383 | Consumer Use Tax-Parking | Tax on the fee charged for the parking of motor vehicles. | Sales and Use Taxes |
| 384 | Consumer Use Tax-Medical Equipment | Tax that applies exclusively to the consumption of medical equipment. | Sales and Use Taxes |
| 385 | Alcoholic Beverage Consumer Use Tax | Alcoholic Beverages taxed under a different tax in lieu of or in addition to sales tax. | Sales and Use Taxes |
| 386 | Consumer Use Tax-Alcohol | Refers to a tax rate charged on the consumption of alcohol. | Sales and Use Taxes |
| 387 | Liquor Drink Consumer Use Tax | Applies where there is a distinct rate on the sale of mixed drinks ready for on-site consumption. | Sales and Use Taxes |
| 388 | Consumer Use Tax-Video | A tax charged on the provision of video services. | Sales and Use Taxes |
| 389 | Premier Resort Area Consumer Use Tax | Similar to Use Tax (Tax Type 49), but applied only in Premier Resort Areas. | Sales and Use Taxes |
| 390 | NY Transit Consumer Use Tax | Similar to Tax Type 33 (Transit Tax), but applied only in New York. | Sales and Use Taxes |
| 391 | NY District Consumer Use Tax | Similar to Tax Type 4 (District Tax), but applied only in New York. | Sales and Use Taxes |
| 392 | Consumer Use Tax-Food and Beverage | A rate charged on the consumption of food or beverages. | Sales and Use Taxes |
| 393 | Tasa de Control | A telecommunications regulatory fee applied in Argentina. | Regulatory Charges |
| 394 | Radio Rights Fee | A Fee applied per station and per frequency to providers of Mobile Telecommunications. | Connectivity Charges |
| 395 | Business & Occupation Tax-Rent and Royalty | Similar to Business & Occupation Tax (Tax Type 2) but only applied on Rents and Royalties. | Business Taxes |
| 396 | Business & Occupation Tax-Other Services | Similar to Business & Occupation Tax (Tax Type 2) but only applied to Services. | Business Taxes |
| 397 | Montana Excise Tax | Similar to Excise Tax (Tax Type 5) but applied only in Montana. | Excise Taxes |
| 398 | Rural Transportation Authority District Tax | A specific district tax that supports a Rural Transportation Authority. | Sales and Use Taxes |
| 399 | MHA District Tax | A specific district tax that supports a Multi-jurisdictional Housing Authority. | Sales and Use Taxes |
| 400 | Public Safety Improvements District Tax | A specific district tax that suppors public safety improvements. | Sales and Use Taxes |
| 401 | Mass Transit District Tax | A specific district tax that supports Mass Transit. | Sales and Use Taxes |
| 402 | Metropolitan District Tax | A specific district tax that supports a Metropolitan district. | Sales and Use Taxes |
| 403 | RTA Consumer Use Tax | A specific district tax that supports a Rural Tranportation Authority. | Sales and Use Taxes |
| 404 | RTA Vendor Use Tax | A specific district tax that supports a Rural Transportation Authority. | Sales and Use Taxes |
| 405 | MHA Consumer Use Tax | A specific district tax that supports a Multi-jurisdictional Housing Authority. | Sales and Use Taxes |
| 406 | MHA Vendor Use Tax | A specific district tax that supports a Multi-jurisdictional Housing Authority. | Sales and Use Taxes |
| 407 | Mass Transit District Consumer Use Tax | A specific district tax that supports Mass Transit. | Sales and Use Taxes |
| 408 | Mass Transit District Vendor Use Tax | A specific district tax that supports Mass Transit. | Sales and Use Taxes |
| 409 | VAT (Reduced Rate) | Similar to VAT (Tax Type 65) but applied at a reduced rate. | Value Added Taxes |
| 410 | Poison Control Fund (Wireless) | Similar to Poison Control Fund (Tax Type 25) but applied only to Wireless transactions. | E-911 Charges |
| 411 | State Inspection and Supervision | Reserved | Regulatory Charges |
| 412 | Education Sales-Vending | Refers to an educational sales tax rate that applies to the retail sale of items sold through vending machines. | Sales and Use Taxes |
| 413 | Education Sales-Motor Vehicles | Refers to an educational sales tax rate charged on the sale of motor vehicles. | Sales and Use Taxes |
| 414 | Education Use-Motor Vehicles | Refers to an educational use tax rate charged on the sale of motor vehicles. | Sales and Use Taxes |
| 415 | Education Consumer Use-Motor Vehicles | Refers to an educational use tax rate charged on the sale of motor vehicles. | Sales and Use Taxes |
| 416 | Education Vendor Use-Motor Vehicles | Refers to an educational use tax rate charged on the sale of motor vehicles. | Sales and Use Taxes |
| 417 | Education Sales-Manufacturing | Refers to an educational sales tax rate charged on the sale of manufacturing machinery and other manufacturing related items. | Sales and Use Taxes |
| 418 | Education Use-Manufacturing | Refers to an educational use tax rate charged on the sale of manufacturing machinery and other manufacturing related items. | Sales and Use Taxes |
| 419 | Education Consumer Use - Manufacturing | Refers to an educational use tax rate charged on the sale of manufacturing machinery and other manufacturing related items. | Sales and Use Taxes |
| 420 | Education Vendor Use - Manufacturing | Refers to an educational use tax rate charged on the sale of manufacturing machinery and other manufacturing related items. | Sales and Use Taxes |
| 421 | Rental Use Tax - Motor Vehicles | Refers to a use tax rate charged on the rental of motor vehicles. | Sales and Use Taxes |
| 422 | Consumer Use Rental Tax - Motor Vehicles | Refers to a use tax rate charged on the rental of motor vehicles. | Sales and Use Taxes |
| 423 | Vendor Use Rental Tax - Motor Vehicles | Refers to a use tax rate charged on the rental of motor vehicles. | Sales and Use Taxes |
| 424 | Revenue Statement | Reserved | Reserved |
| 425 | NY MCTD 186c (Wireless) | New York Metropolitan Commuter Transportation District (NY MCTD) imposed surcharge based on the taxable wireless telephone services subject to the NY 186e excise tax on telecommunications and said services have occurred solely within the specific NY counties that comprise the NY MCTD. | Excise Taxes |
| 426 | WY USF | The purpose of the fund depends upon the state; however, these are typically used for items such as funding schools or subsidizing the cost of telecommunications users in remote locations. This USF tax type does not tax the FUSF. | Connectivity Charges |
| 427 | WY USF (Paging) | Tax similar to tax type 13 (State Universal Service Fund), but applies only on paging telecommunications. This USF tax type does not tax the FUSF. | Connectivity Charges |
| 428 | WY USF (Wireless) | Similar to tax type 13 (State Universal Service Fund), but applies only on wireless telecommunications. This USF tax type does not tax the FUSF. | Connectivity Charges |
| 429 | FCC Regulatory Fee-Toll Free | A fee paid by interstate telecommunications providers to fund the Federal Communications Commission. The current rate is the last rate published by the FCC and is based upon the number of subscribers from a prior period and is an estimate of actual liability. | Regulatory Charges |
| 430 | FCC Regulatory Fee (Satellite) | A fee paid by Satellite Television service providers to fund the Federal Communications Commission. The current rate is the last rate published by the FCC and is based upon the number of subscribers from a prior period, therefore it is an estimate of actual liability. It the user does not wish to pass this fee on, or collects the fee by another mechanism, the rate can be overridden to 0%, or the user can override the rate to match their estimation. | Regulatory Charges |
| 431 | Commerce Tax | Tax on Gross Revenue for the privilege of engaging in business. | Gross Receipts Taxes |
| 432 | Telecom Assistance Svc Fund - VoIP | Similar to Tax Type 34, but applies only to VoIP lines. | Connectivity Charges |
| 433 | Telecom Assistance Svc Fund - VoIP High Cap Trnk | Similar to Tax Type 34, but applies only to VoIP High Capacity Trunks. | Connectivity Charges |
| 434 | E-911 (VoIP-Nomadic PBX) | Similar to Tax Type 10 (E911), but applies only to VoIP Nomadic PBX Service. | E-911 Charges |
| 435 | E-911 Service Fee (NL 911 Bureau) | Newfoundland and Labrador's Provincial E911 Fee. | E-911 Charges |
| 436 | Copyright Fee (Rated) | Fee to compensate copyright owners for re-transmission of copyrighted programs. Customer charged as a percentage of revenue. | Reserved |
| 437 | Copyright Fee (Fixed) | Fee to compensate copyright owners for re-transmission of copyrighted programs. Customer charged as a fixed amount. | Reserved |
| 438 | Utility Tax | This is a tax imposed upon utility services. In this case, the utility is telecommunications. | Business Taxes |
| 439 | Audio-Video Service Tax | This is a tax imposed upon service provided by a multi-channel video or audio service provider. | Gross Receipts Taxes |
| 440 | Swachh Bharat Cess | A tax to collect funds for the Swachh Bharat (Clean India) Initiative. | Excise Taxes |
| 441 | PIS | A social contribution tax targeted to finance unemployment insurance and allowance for low paid workers. | Business Taxes |
| 442 | COFINS | A contribution levied to finance social security, health and social care. | Business Taxes |
| 443 | ICMS | State tax for goods and services. | Value Added Taxes |
| 444 | Federal USF (Centrex) | Federal Universal Service Fund charge imposed by FCC to fund schools, libraries, rural health care support mechanisms, lifeline, link-up, and the high cost fund. This charge is applied upon FCC Subscriber Line Charges applicable to Centrex service. This tax type allows for regulatory compliance with FCC regulations in regards to Centrex accounts. | Regulatory Charges |
| 445 | UUT (Prepaid Wireless) | Similar to Utility Users Tax (UUT) (Tax Type 16) but only applied to prepaid wireless telecommunications. | Utility User Taxes |
| 446 | Mobile Telephony Services Surcharge | Mobile Telephony Services (MTS) Surcharge on prepaid wireless telecommunications recovering California PUC expenses on wireless communication services. | Regulatory Charges |
| 447 | Access Line Tax (Prepaid Wireless) | Similar to Access Line Tax (Tax Type 267) but only applied to prepaid wireless telecommunications. | E-911 Charges |
| 448 | San Leandro Emerg Com Sys Acc Tax (Ppd Wireless) | Similar to San Leandro Emerg Com Sys Access Tax (Tax Type 257) but only applied to prepaid wireless telecommunications. | E-911 Charges |
| 449 | Rental Tax (Lower Rate) | Similar to Rental Tax (Tax Type 188) but only applied to certain items at a reduced rate. | Sales and Use Taxes |
| 450 | CA High Cost Fund A (VoIP) | CA state fund that provides subsidies to specific small independent telephone companies. Said fund is used to minimize any rate disparity of basic telephone service between rural and metropolitan areas. This Tax Type is for reporting VoIP revenues. | Connectivity Charges |
| 451 | State High Cost Fund (VoIP) | State high cost funds are used to subsidize the cost of telecommunications users in remote locations. This Tax Type is for reporting VoIP revenues. | Connectivity Charges |
| 452 | CA Teleconnect Fund (VoIP) | This fund supports California providers that offer discounts to schools, libraries, health care and community-based organizations with telecommunications services that qualify. This Tax Type is for reporting VoIP revenues. | Connectivity Charges |
| 453 | CASF (VoIP) | California Advanced Services Fund was created to encourage deployment of broadband facilities for use in provisioning advanced telecommunications service in unserved or underserved areas of California. This Tax Type is for reporting VoIP revenues. | Connectivity Charges |
| 454 | Universal Lifeline Telephone Service Charge (VoIP) | This California state charge funds a program that provides basic telephone service to qualifying low income families. This Tax Type is for reporting VoIP revenues. | Connectivity Charges |
| 455 | FUNTTEL | A telecommunications tax levied on providers of telecommunications services to encourage the process of technological innovation. | Regulatory Charges |
| 456 | FUST | Fund of Universalization of Telecommunication Services imposed to cover costs of universal telecommunications services. It is applied on the gross operating revenue resulting from the provision of telecommunication services. | Connectivity Charges |
| 457 | Telecommunications Use Tax | Special use tax used for compliance reporting. | Sales and Use Taxes |
| 458 | Krishi Kalyan Cess | A tax to generate funds for financing and promoting agricultural improvement initiatives. | Excise Taxes |
| 459 | School and Library Fund Surcharge | Required invoice presentation for the Maine Telecommunications Education Access Fund. This is a state fund used to facilitate internet access and related telecom services to qualified schools and libraries. | Connectivity Charges |
| 460 | State 911 Charge | Provides funding for the state emergency 911 system. | E-911 Charges |
| 461 | ITAC Assessment | The Illinois Telecommunications Access Corporation (ITAC) Assessment assists persons that have a hearing or speech disability. | Connectivity Charges |
| 462 | State 911 Charge (Wireless) | Provides funding for the state emergency 911 system but applies only on wireless telecommunications. | E-911 Charges |
| 463 | E-911 (Advanced Services) | Similar to Tax Type 10 (E-911) but applied to Advanced Services. | E-911 Charges |
| 464 | VAT (Wireless) | Similar to Tax Type 65 (VAT) but only applied to wireless services. | Value Added Taxes |
| 465 | VAT (Communications) | Similar to Tax Type 65 (VAT) but only applied to communications services. | Value Added Taxes |
| 466 | CA TRS | Similar to Tax Type 23 (TRS) but only applied in California. | Connectivity Charges |
| 467 | CA TRS (Wireless) | Similar to Tax Type 175 (TRS (Wireless)) but only applied in California. This tax type is assessed at the safe harbor taxing and remittance standards for wireless providers set by the FCC. | Connectivity Charges |
| 468 | CA PUC Fee | Similar to Tax Type 9 (PUC Fee) but only applied in California. | Regulatory Charges |
| 469 | Use Tax (Rental) | Similar to Tax Type 49 (Use Tax) but only applied to rental services. | Sales and Use Taxes |
| 470 | Use Tax (Other) | Similar to Tax Type 49 (Use Tax) but only applied to transactions that do not fall into another existing tax type. Generally transactions return this tax type if a distinct use tax rate applies in a specific jurisdiction or on a temporary basis. | Sales and Use Taxes |
| 471 | Consumer Use Tax (Other) | Similar to Tax Type 357 (Consumer Use Tax) but only applied to transactions that do not fall into another existing tax type. Generally transactions return this tax type if a distinct consumer use tax rate applies in a specific jurisdiction or on a temporary basis. | Sales and Use Taxes |
| 472 | Vendor Use Tax (Other) | Similar to Tax Type 321 (Vendor Use Tax) but only applied to transactions that do not fall into another existing tax type. Generally transactions return this tax type if a distinct vendor use tax rate applies in a specific jurisdiction or on a temporary basis. | Sales and Use Taxes |
| 473 | SC USF | Similar to Tax Type 13 (State USF) but only applied in South Carolina. | Connectivity Charges |
| 474 | USF (Prepaid Wireless) | Similar to Tax Type 13 (State USF) but only applied to prepaid wireless services. | Connectivity Charges |
| 475 | E-911 (Lifeline) | Similar to Tax Type 10 (E-911) but only applied to a lifeline customer. | E-911 Charges |
| 476 | Utility Tax NF | Similar to Tax Type 438 (Utility Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Business Taxes |
| 477 | Telecommunications Sales Tax (Wholesale) | Special sales tax used for sales of telecommunications services made on a wholesale basis. | Sales and Use Taxes |
| 478 | E-rate Broadband Program | E-rate Broadband Program to assist schools and public libraries to fund broadband facilities and obtain broadband connectivity. | Connectivity Charges |
| 479 | E-rate Broadband Program (Business Line) | Similar to tax type 478 (E-rate Broadband Program) but only applied to a business local line. | Connectivity Charges |
| 480 | E-rate Broadband Program (Line) | Similar to tax type 478 (E-rate Broadband Program) but only applied to applicable local access or local trunk line. | Connectivity Charges |
| 481 | E-rate Broadband Program (Wireless) | Similar to tax type 478 (E-rate Broadband Program) but only applied to wireless telecommunications. | Connectivity Charges |
| 482 | IGST (Communications) | Integrated goods and service tax based on consumption but applied only to communications services. | Sales and Use Taxes |
| 483 | CGST | National goods and service tax based on consumption within the boundary of a state or territory. | Sales and Use Taxes |
| 484 | CGST (Communications) | Similar to Tax Type 483 (CGST) but applied only to communications services. | Sales and Use Taxes |
| 485 | SGST | State goods and service tax based on consumption within the boundary of a state or territory. | Sales and Use Taxes |
| 486 | SGST (Communications) | Similar to Tax Type 485 (SGST) but applied only to communications services. | Sales and Use Taxes |
| 487 | Universal Service Fund (Other) | Similar to Tax Type 13 (State Universal Service Fund) but only applied to transactions that do not fall into another existing tax type. | Connectivity Charges |
| 488 | IGST | Integrated goods and service tax based on consumption. | Sales and Use Taxes |
| 489 | Kentucky Lifeline Surcharge | Kentucky Universal Lifeline Telephone Service surcharge to provide basic telephone service to qualifying low income families. This is the required invoice presentation. | Connectivity Charges |
| 490 | Telecommunications Sales Tax NF | Special Sales Tax used for Telecommunications Services, but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 491 | Public Safety Communications Surcharge (Prepaid) | A tax to fund public safety services but only applied to prepaid wireless service. | E-911 Charges |
| 492 | Statutory Gross Receipts NF | Similar to Tax Type 14 (Statutory Gross Receipts), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Gross Receipts Taxes |
| 493 | PUC Franchise Fee (Video) NF | Similar to Tax Type 9 (P.U.C. Fee) but only applied to video services. This tax does not include Federal USF or Federal FCC Regulatory Fees in the assessment base. | Regulatory Charges |
| 494 | Sales Tax NF | Similar to Tax Type 1 (Sales Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 495 | District Tax NF | Similar to Tax Type 4 (District Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 496 | Hospital District Tax NF | Similar to Tax Type 96 (Hospital District Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 497 | Improvement District Tax NF | Similar to Tax Type 99 (Improvement District Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 498 | Mass Transit District Tax NF | Similar to Tax Type 401 (Mass Transit District Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 499 | Metropolitan District Tax NF | Similar to Tax Type 402 (Metropolitan District Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 500 | MHA District Tax NF | Similar to Tax Type 399 (MHA District Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 501 | Public Safety Improvement District Tax NF | Similar to Tax Type 400 (Public Safety Improvements District Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 502 | Rural Transportation Authority District Tax NF | Similar to Tax Type 398 (Rural Transportation Authority District Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 503 | Transit Tax NF | Similar to Tax Type 33 (Transit Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 504 | District Consumer Use Tax NF | Similar to Tax Type 358 (District Consumer Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 505 | Hospital District Consumer Use Tax NF | Similar to Tax Type 363 (Hospital District Consumer Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 506 | Improvement District Consumer Use Tax NF | Similar to Tax Type 366 (Improvement District Consumer Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 507 | Mass Transit District Consumer Use Tax NF | Similar to Tax Type 407 (Mass Transit District Consumer Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 508 | MHA Consumer Use Tax NF | Similar to Tax Type 405 (MHA Consumer Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 509 | RTA Consumer Use Tax NF | Similar to Tax Type 403 (RTA Consumer Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 510 | Transit Consumer Use Tax NF | Similar to Tax Type 360 (Transit Consumer Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 511 | District Vendor Use Tax NF | Similar to Tax Type 322 (District Vendor Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 512 | Hospital District Vendor Use Tax NF | Similar to Tax Type 327 (Hospital District Vendor Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 513 | Improvement District Vendor Use Tax NF | Similar to Tax Type 330 (Improvement District Vendor Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 514 | Mass Transit District Vendor Use Tax NF | Similar to Tax Type 408 (Mass Transit District Vendor Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 515 | MHA Vendor Use Tax NF | Similar to Tax Type 406 (MHA Vendor Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 516 | RTA Vendor Use Tax NF | Similar to Tax Type 404 (RTA Vendor Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 517 | Transit Vendor Use Tax NF | Similar to Tax Type 321 (Transit Vendor Use Tax), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Sales and Use Taxes |
| 518 | State USF (VoIP Alternate) NF | Similar to Tax Type 282 (State USF (VoIP Alternate)) but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Connectivity Charges |
| 519 | E-rate Broadband Program (VoIP Alternate) | Similar to Tax Type 478 (E-rate Broadband Program) but gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 520 | ConnectME Fund (VoIP Alternate) | Similar to Tax Type 215 (ConnectME Fund (VoIP) but gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Connectivity Charges |
| 521 | P.U.C. Fee (VoIP Alternate) | Similar to Tax Type 9 (P.U.C. Fee) but gives the user the ability to report VoIP usage based on actual usage rather than using the Safe Harbor percentage. | Regulatory Charges |
| 522 | P.U.C. Fee NF | Similar to Tax Type 9 (P.U.C. Fee), but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base. | Regulatory Charges |
| 523 | Sales Tax (Tiered Rate) | Similar to Tax Type 1 (Sales Tax) but only applied for sales above a threshold. | Sales and Use Taxes |
| 524 | Use Tax (Tiered Rate) | Similar to Tax Type 49 (Use Tax) but only applied for sales above a threshold. | Sales and Use Taxes |
| 525 | Consumer Use Tax (Tiered Rate) | Similar to Tax Type 357 (Consumer Use Tax) but only applied for sales above a threshold. | Sales and Use Taxes |
| 526 | Vendor Use Tax (Tiered Rate) | Similar to Tax Type 321 (Vendor Use Tax) but only applied for sales above a threshold. | Sales and Use Taxes |
| 527 | National Sales Tax | Similar to Tax Type 1 (Sales Tax) but only applied to international jurisdictions levying sales tax. | Sales and Use Taxes |
| 528 | National Service Tax | Similar to Tax Type 1 (Sales Tax) but only applied to international jurisdictions levying service tax separate from sales tax. | Sales and Use Taxes |
| 529 | Communications Service Tax NF | Similar to Tax Type 64, but does not include Federal USF or Federal FCC Regulatory Fees in the assessment base. | Communications Services Tax |
| 530 | Communications Service Tax NF (Cable) | Similar to Tax Type 166, but does not include Federal USF or Federal FCC Regulatory Fees in the assessment base. | Communications Services Tax |
| 531 | Communications Service Tax NF (Satellite) | Similar to Tax Type 85, but does not include Federal USF or Federal FCC Regulatory Fees in the assessment base. | Communications Services Tax |
| 532 | Communications Service Tax NF (Wireless) | Similar to Tax Type 136, but does not include Federal USF or Federal FCC Regulatory Fees in the assessment base. | Communications Services Tax |
| 533 | Excise Tax NF | Similar to Tax Type 5, but does not include Federal USF or Federal FCC Regulatory Fees in the assessment base. | Excise Taxes |
| 534 | Statutory Gross Receipts NF (Video) | Similar to Tax Type 172, but does not include Federal USF or Federal FCC Regulatory Fees in the assessment base. | Gross Receipts Taxes |
| 535 | License Tax NF | Similar to Tax Type 8, but does not include Federal USF or Federal FCC Regulatory Fees in the assessment base. | Business Taxes |
| 536 | Communications Service Tax NFR | Similar to Tax Type 64 (Communications Service Tax) but excludes the FCC Reg Fee from its taxable measure. | Communications Services Tax |
| 537 | Communications Service Tax NFR (Satellite) | Similar to Tax Type 85 (Communications Service Tax (Satellite)) but excludes the FCC Reg Fee from its taxable measure. | Communications Services Tax |
| 538 | Statutory Gross Receipts NFR | Similar to Tax Type 14 (Statutory Gross Receipts) but excludes the FCC Reg Fee from its taxable measure. | Gross Receipts Taxes |
| 539 | Statutory Gross Receipts NFR (Video) | Similar to Tax Type 172 (Statutory Gross Receipts (Video)) but excludes the FCC Reg Fee from its taxable measure. | Gross Receipts Taxes |
| 540 | Statutory Gross Receipts NFR (Wireless) | Similar to Tax Type 75 (Statutory Gross Receipts (Wireless)) but excludes the FCC Reg Fee from its taxable measure. | Gross Receipts Taxes |
| 541 | Statutory Gross Receipts NFR (Business) | Similar to Tax Type 160 (Statutory Gross Receipts (Business)) but excludes the FCC Reg Fee from its taxable measure. | Gross Receipts Taxes |
| 542 | Sales Tax (Prepaid Wireless) | Similar to Tax Type 1 (Sales Tax) but only applied to the sale of prepaid wireless services. | Sales and Use Taxes |
| 543 | CA High Cost Fund A (Prepaid Wireless) | Similar to Tax Type 60 (CA High Cost Fund A) but used only for prepaid wireless service | Connectivity Charges |
| 544 | CA Teleconnect Fund (Prepaid Wireless) | Similar to Tax Type 21 (CA Teleconnect Fund) but used only for prepaid wireless service. | Connectivity Charges |
| 545 | CASF (Prepaid Wireless) | Similar to Tax Type 223 (CASF) but used only for prepaid wireless service. | Connectivity Charges |
| 546 | PUC Fee (Prepaid Wireless) | Similar to Tax Type 9 (P.U.C. Fee) but used only for prepaid wireless service. | Regulatory Charges |
| 547 | Universal Lifeline Telephone Svc (Prepaid Wireless) | Similar to Tax Type 22 (Universal Lifeline Telephone Service Charge) but used only for prepaid wireless service. | Connectivity Charges |
| 548 | CA TRS (Prepaid Wireless) | Similar to Tax Type 466 (CA TRS) but used only for prepaid wireless service. | Connectivity Charges |
| 549 | Sales Tax-Commercial Lease (Additional) | Similar to Tax Type 317 (Sales Tax-Commercial Lease) but is imposed in addition to Tax Type 317. | Sales and Use Taxes |
| 550 | Telecommunications Levy | Telecommunications tax to be used for international jurisdictions. | Sales and Use Taxes |
| 551 | Telecommunications Levy (Internet) | Telecommunications tax on internet access to be used for international jurisdictions. | Sales and Use Taxes |
| 552 | Municipal Right of Way (Internet) | Similar to tax type 51 (Municipal Right of Way) but applies to internet related services. | Right of Way Fees |
| 553 | Municipal Right of Way (Dark Fiber) | Similar to tax type 51 (Municipal Right of Way) but applies to the lease of dark fiber. | Right of Way Fees |
| 554 | WI Telecom Utility Trade Practices Assessment | Assessment on telecommunications utilities for the administration of telecommunication services. | Connectivity Charges |
| 555 | Long Distance Surtax | Surtax on telecommunications services, but only applied to long distance services. | Business Taxes |
| 556 | Turnover Tax | An indirect tax on goods and services. | Value Added Taxes |
| 557 | Amusement Tax | Tax based upon the provision of entertainment. | Gross Receipts Taxes |
| 558 | Turnover Tax (Reduced Rate) | Similar to Turnover Tax (Tax Type 556) but applied at a reduced rate. | Value Added Taxes |
| 559 | National Sales Tax (Wholesale) | Similar to National Sales Tax (Tax Type 527) but applied only to wholesale transactions. | Sales and Use Taxes |
| 560 | Public Safety Improvements Consumer Use Tax | A specific district tax that supports public safety improvements. | Sales and Use Taxes |
| 561 | Public Safety Improvements Vendor Use Tax | A specific district tax that supports public safety improvements. | Sales and Use Taxes |
| 562 | First Response Surcharge | A surcharge that provides funding for first response. | E-911 Charges |
| 563 | First Response Surcharge (Wireless) | Similar to First Response Surcharge (Tax Type 562) but applied only to wireless transactions. | E-911 Charges |
| 564 | Broadcast Tax | A tax on the provision of digital content. | Gross Receipts Taxes |
| 565 | Use Tax (Data Processing) | Refers to a use tax rate charged on the sale of data processing services. | Sales and Use Taxes |
| 566 | Consumer Use Tax (Data Processing) | Refers to a use tax rate charged on the sale of data processing services. | Sales and Use Taxes |
| 567 | Vendor Use Tax (Data Processing) | Refers to a use tax rate charged on the sale of data processing services. | Sales and Use Taxes |
| 568 | ConnectME Fund (Line) | Similar to Tax Type 213 in Maine, but this surcharge is based on number of lines. | Connectivity Charges |
| 569 | Maine Universal Service Fund Surcharge | Similar to Tax Type 13 (State Universal Service Fund) but only applied in Maine. | Connectivity Charges |
| 570 | Maine Universal Service Fund Surcharge (Wireless) | Similar to Tax Type 569 (Maine Universal Service Fund Surcharge) but applies only on wireless telecommunications. | Connectivity Charges |
| 571 | Corporate Activity Tax | A tax imposed on the privilege of conducting commercial activity in a jurisdiction. | Gross Receipts Taxes |
| 572 | General Excise Tax | A privilege tax imposed on gross income derived from business activities. | Excise Taxes |
| 573 | General Excise Tax (Wholesale) | Similar to Tax Type 572 but applied only to wholesale transactions. | Excise Taxes |
| 574 | General Excise Tax (Services) | Similar to Tax Type 572 but applied to services. | Excise Taxes |
| 575 | General Excise Tax (Wholesale Services) | Similar to Tax Type 572 but applied to wholesale services. | Excise Taxes |
| 576 | Sales Tax (Digital Goods) | Similar to Tax Type 1 (Sales Tax) but only applied to specified digital products. | Sales and Use Taxes |
| 577 | Use Tax (Digital Goods) | Similar to Tax Type 49 (Use Tax) but only applied to specified digital products. | Sales and Use Taxes |
| 578 | Consumer Use Tax (Digital Goods) | Similar to Tax Type 357 (Consumer Use Tax) but only applied to specified digital products. | Sales and Use Taxes |
| 579 | Vendor Use Tax (Digital Goods) | Similar to Tax Type 321 (Vendor Use Tax) but only applied to specified digital products. | Sales and Use Taxes |
| 580 | Kerala Flood Cess | A tax levied to raise funds for reconstruction after a flood. | Sales and Use Taxes |
| 581 | Consumption Tax | A tax on goods or services. | Value Added Taxes |
| 582 | Wireless Tower Fee | A tax to fund wireless tower operation or construction. | E-911 Charges |
| 583 | WV State Police Public Safety Fee | A tax to fund West Virginia State Police equipment upgrades for enhanced 911 system communications. | E-911 Charges |
| 584 | Division of Homeland Security Public Safety Fee | A tax to fund construction, maintenance, and upgrades of the West Virginia Interoperable Radio Project and any other costs associated with maintaining infrastructure of the system. | E-911 Charges |
| 585 | Telecom Relay Surcharge IP CTS | Surcharge to provide funding for telecommunications access through IP CTS services for the hearing impaired. | Connectivity Charges |
| 586 | Telecom Relay Surcharge IP CTS (Cellular) | Similar to tax type 585 (Telecom Relay Surcharge IP CTS) but applies only on wireless services. | Connectivity Charges |
| 587 | Telecom Relay Surcharge IP CTS (Paging) | Similar to tax type 585 (Telecom Relay Surcharge IP CTS) but applies only on paging services. | Connectivity Charges |
| 588 | Telecom Relay Surcharge IP CTS (VoIP) | Similar to tax type 585 (Telecom Relay Surcharge IP CTS) but applies only on VoIP services. | Connectivity Charges |
| 589 | Amusement Tax (Wholesale) | Similar to Amusement Tax (Tax Type 557) but applied only to wholesale transactions. | Gross Receipts Taxes |
| 590 | Sales Tax (Amusement) | Similar to Tax Type 1 (Sales Tax) but applies only to amusements. | Sales and Use Taxes |
| 591 | Sales Tax (Single Article) | Similar to Tax Type 1 (Sales Tax) but applies to the sale of a single article. | Sales and Use Taxes |
| 592 | Use Tax (Single Article) | Similar to Tax Type 49 (Use Tax) but applies to the sale of a single article. | Sales and Use Taxes |
| 593 | Vendor Use Tax (Single Article) | Similar to Tax Type 321 (Vendor Use Tax) but applies to the sale of a single article. | Sales and Use Taxes |
| 594 | Consumer Use Tax (Single Article) | Similar to Tax Type 357 (Consumer Use Tax) but applies to the sale of a single article. | Sales and Use Taxes |
| 595 | Franchise Tax (Cable) NFR | Similar to Tax Type 73 (Franchise Tax (Cable)), but does not include FCC Reg Fee in the assessment base. | Cable Regulatory Fees |
Category Definitions
The following Category definitions may assist users who wish to take advantage of exemption by category functionality.
| Category ID | Category Name | Definition |
|---|---|---|
| 1 | Sales and Use Taxes | Sales and Use Taxes include a variety of sales, district, transit, consumer use, vendor use, rental, e-waste, and special or improvement district taxes. This category also includes Canadian tax types. |
| 2 | Business Taxes | Business Taxes are typically imposed for the right to do business within a jurisdiction. They include license taxes, business & occupation taxes, and franchise taxes. |
| 3 | Gross Receipts Taxes | Gross Receipts Taxes include Carrier and Statutory Gross Receipts taxes as well as several state specific surcharges and taxes. |
| 4 | Excise Taxes | Consumer or seller excise taxes, including those specific to communications services as well as those that apply broadly. |
| 5 | Connectivity Charges | Connectivity Charges cover federal and state universal service funds, high cost funds, and telecommunications relay service and surcharges. |
| 6 | Regulatory Charges | Regulatory Charges include Public Utility Commission Fees and FCC Regulatory Fees. These charges typically fund the agencies that impose them. |
| 7 | E-911 Charges | E-911 Charges cover the variety of enhanced 911 and poison control funds. |
| 8 | Utility User Taxes | Utility User Taxes are passed by states where utilities are believed to be intangible. They apply in place of sales taxes and often at higher rates. |
| 9 | Right of Way Fees | Right of Way Fees cover taxes to maintain telecommunications infrastructure and municipal right of ways. |
| 10 | Communication Services Tax | Communications Services Tax includes Tax Types related to communications, satellite, wireless, cable and non-facilities. |
| 11 | Cable Regulatory Fees | Cable Regulatory Fees include FCC regulatory fees, franchise taxes and public education and government (PEG) access fees remitted by cable providers. |
| 12 | Reserved | Reserved tax types are created for unique customer situations or are for AFC development use. |
| 13 | Value Added Taxes | Value Added Taxes are payable on the consumption of goods and services, general in nature, neutral and exactly proportional to the price of the goods and services on which they are computed. |