These are fees levied by the City against the phone company, not the customer. This is a tax used to fund regional 911 service. Telephone Relay Surcharge Exempt Local fee used to fund special services for the hearing impaired. Voice messaging Taxable Unregulated service Call Waiting Taxable Unregulated service Intrastate Long Distance Taxable Calls originating in Boulder to other Colorado numbers Interstate Long Distance Exempt Calls originating in Boulder to numbers outside the state of Colorado Directory Charges Exempt Charges for listing in white or yellow pages, considered to be advertising Other unregulated services Taxable Taxable if electronic messaging is involved. Determination of whether a service is taxable depends on whether electronic messaging is involved.
Electronic messaging goes beyond the sound of someone's voice, fax machine or computer on line.
Practically everything that happens in telecommunications involves some form of electronic messaging. For example, each time a key on a touch tone phone is pushed an electronic message is sent down the lines to a switch which records it and acts upon it as appropriate. The hotel pays sales tax to its provider on the amount charged by the provider. The provider must collect Boulder sales tax on calls originating within the City to locations within the State of Colorado, but not on calls to locations outside the State of Colorado.