Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Emergency Telephone Users Surcharge Annotations
The federal government requires service suppliers to contribute to the Federal Universal Service Fund (FUSF), and service suppliers may pass on, if they choose, the cost of this contribution to their customers, which they do in the form of a line item called a variety of different names (e.g., "Federal Universal Service Fee" or "Universal Connectivity Fee"). Regardless of the name by which it is called, if the charge is for recoupment of the cost of the service supplier's contribution to the FUSF, the charge is not subject to the Emergency Telephone Users Surcharge. 1/8/10.