| Alabama |
Mobile Communications Services Tax limited to wireless services |
Statewide per line, set by 911 board |
No broad state USF; relay applies |
| Alaska |
No state sales tax; local sales taxes in some cities |
Local 911 authorities set rates |
State USF supports high cost areas |
| Arizona |
Transaction Privilege Tax (~5.6%) on telecom |
Prepaid Wireless 911 Fee applies |
No broad state USF |
| Arkansas |
State sales tax of 6.5% applies to telecom |
Statewide Prepaid Wireless 911; Postpaid Telecommunications 911 Fee |
State USF on intrastate revenues |
| California |
Telecom not subject to state sales tax |
Statewide per line per CDTFA; separate 988 Fee |
CPUC administers consolidated state program surcharges |
| Colorado |
State sales tax of 2.9%; many self-collecting home-rule cities |
Statewide 911 & 988 Fees |
High Cost Support Mechanism (HCSM) imposed (state USF equivalent) |
| Connecticut |
State sales tax of 6.35% on many voice services |
Statewide per-line 911 Fee |
No broad state USF |
| Delaware |
No state sales tax |
Statewide Prepaid and Postpaid 911 |
No broad state USF |
| District of Columbia |
Sales tax on telecom services |
Prepaid wireless 911 fee applies |
Small DC USF percentage applies |
| Florida |
Communications Services Tax at state level |
Statewide 911 Fees |
No broad state USF; relay surcharge applies |
| Georgia |
State sales tax of 4% applies to intrastate telecom |
Statewide per line |
State Universal Access Fund applies |
| Hawaii |
6% General Excise Tax on telecom |
Statewide per line |
No state USF; TRS and PUC Fee apply |
| Idaho |
State sales tax on telecom |
Statewide per line |
State USF per line applies |
| Illinois |
State Telecommunications Excise of 7% on gross charges; local telecom taxes common |
State and some city 911 line items |
State USF imposed |
| Indiana |
State sales tax of 7% on telecom |
Statewide per line |
State USF imposed |
| Iowa |
State sales tax of 6% on telecom |
Statewide per line |
No broad state USF |
| Kansas |
State sales tax of 6.5% on intrastate telecom |
Prepaid 911 rate-based; Postpaid per subscriber/line |
Kansas USF percentage on intrastate |
| Kentucky |
State sales tax of 6% applies to telecom |
Statewide Wireless; Wireline varies |
Limited state lifeline/relay surcharges |
| Louisiana |
Combined state sales tax plus parish local tax of ~10% |
Parish 911 fees |
State USF administered by LPSC |
| Maine |
State sales tax of 5.5% on telecom |
Statewide per line |
State USF and Connect Maine programs |
| Maryland |
State gross-receipts-type franchise tax on telecom; many services outside sales tax |
State and county 911 fees apply; 988 fee applies except to Prepaid Wireless |
No broad state USF |
| Massachusetts |
Telecom taxable; varies for B2B/B2C |
Statewide per line |
No broad state USF |
| Michigan |
State sales tax of 6% on telecom |
State and optional county adders |
No broad state USF |
| Minnesota |
State sales tax of 6.875% on telecom |
Statewide 911 plus Prepaid 911 and 988/TAM line items |
USF surcharge of 3.1% applies |
| Mississippi |
7% state sales tax on intrastate telecom |
Statewide wireless; wireline by district |
No broad state USF |
| Missouri |
State sales tax of 4.225%; many cities impose license taxes on telecom |
County 911 varies |
No broad state USF |
| Montana |
No general sales tax; state telecom excise applies |
Statewide per line |
TRS-type charge; no state USF |
| Nebraska |
State sales tax of 5.5% on telecom |
Statewide 911 by service |
Nebraska USF includes per line and percent variants |
| Nevada |
State sales tax of 6.85% on telecom |
County-level 911; statewide 988 |
Nevada state USF applies |
| New Hampshire |
Communications Services Tax applies |
Statewide E911 per line |
No broad state USF |
| New Jersey |
Sales tax of 6.625% on telecom |
Statewide per line |
No broad state USF |
| New Mexico |
Gross Receipts Tax of ~5% on services including telecom; locals add GRT |
Statewide Prepaid Wireless and Wireline 911 |
State USF percentage on intrastate |
| New York |
State and local sales tax of 4% on intrastate telecom; separate state excise on gross receipts |
Statewide and county Public Safety Communications Surcharge; various county 911 fees |
State USF applies |
| North Carolina |
State and local combined sales tax of 7% on telecom |
Statewide per line |
No broad state USF |
| North Dakota |
State sales tax of 5% on telecom |
Prepaid Wireless 911 as a rated tax |
No broad state USF |
| Ohio |
State sales tax applies to intrastate telecom; specific interstate services are exempt |
Prepaid Wireless 911 as a rated tax |
No broad state USF |
| Oklahoma |
State sales tax of 4.5%; locals may apply |
Statewide uniform per-line 911 applied to Wireless, Wireline, VoIP, and Prepaid Wireless |
Oklahoma USF on intrastate |
| Oregon |
No general sales tax |
Statewide 911 per line and prepaid at retail; 988 fee |
Oregon USF percentage on intrastate |
| Pennsylvania |
Telecom often taxable; varies for B2B or B2C transactions |
State-imposed 911 fee on Wireless, Wireline, and VoIP services |
State USF applies |
| Rhode Island |
State sales tax of 7% on telecom |
Prepaid Wireless 911 as a rated tax |
No broad state USF |
| South Carolina |
State sales tax of 6% on intrastate telecom |
Statewide per line |
State USF applies to intra- and interstate services |
| South Dakota |
State sales tax of 4.2% on telecom |
Prepaid Wireless 911 as a rated tax |
No broad state USF |
| Tennessee |
State sales tax of 7% on telecom; local sales tax may apply |
Statewide 911 per line |
No broad state USF |
| Texas |
State sales tax 6.25%; local sales tax may apply if local exemption repealed |
Statewide 911 with equalization; published by state 911 authorities |
Texas USF on intrastate revenues; municipal access line fees common |
| Utah |
State and local sales tax of 4.85% on telecom |
Statewide per line plus statewide 911 percentage on billed charges |
State USF percentage applies |
| Vermont |
Telecom generally taxable at 6%; USF applies in addition |
No 911 Fee; per-line Prepaid Wireless Fee applies |
State USF applies |
| Virginia |
Statewide Communications Sales and Use Tax 5% |
State-administered E-911 reported with communications tax |
No broad separate state USF |
| Washington |
State sales tax of 6.5% |
State 911 plus county adders; state-level 988 Fee |
No broad state USF |
| West Virginia |
State sales tax of 6% on telecom |
Statewide E911 per line |
No state USF |
| Wisconsin |
State sales tax of 5% on telecom |
Statewide 911 per line |
Wisconsin USF programs |
| Wyoming |
4% state sales tax on telecom |
Prepaid Wireless 911 as a rated tax |
No state USF |
