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FCC CONSUMER FACTS

Federal Communications Commission
Common Carrier Bureau
445 12th St. SW, Washington, DC 20554
(Voice) 1.888.225.5322 or (TTY) 1.888.835.5322

Federal, State and Local Taxes on Your Telephone Bill

The Federal Communications Commission does not set or collect the federal excise tax on telephone service. The federal tax applied to local and long distance telephone service is established by the U.S. Congress and is collected by the Internal Revenue Service as part of the general tax revenue of the U.S. Department of Treasury.

Federal Taxes

For information regarding this federal tax, you may contact the Internal Revenue Service, Excise Tax Branch, 1111 Constitution Avenue, Washington, DC 20224.

Telephone companies do not keep the federal tax money that they collect, but forward the money to the U.S. Department of Treasury. If you believe that you should not have to pay this tax, you should contact the Internal Revenue Service and the telephone company that billed the tax to find out who is exempt.

State and Local Taxes

To obtain information about the state and local taxes listed on your telephone bill, you should contact your local and state tax offices. These offices may be listed in the government section of your telephone directory. Additionally, your local or state consumer offices should be able to provide the address and telephone numbers of these offices.

Gross Receipts Tax

The gross receipts tax, sometimes called an interstate tax surcharge, is not a federal tax. It applies to interstate revenues generated by long distance telephone companies within your state. You should contact your state tax office if you have questions about this tax.

 

last reviewed/updated on 02/13/02 


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445 12th Street SW
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