EZTax. Transaction Mapping Guidelines

Transcription

1 EZTax Transaction Mapping Guidelines August 2012

2 TERMS OF USE BillSoft, Inc. has taken all reasonable steps to ensure the completeness and accuracy of this publication. However, for various reasons, including the dynamic, ever-changing nature of the tax field, we cannot warrant that this publication is complete or error free. AS A RESULT, BILLSOFT, INC. DISCLAIMS ALL WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE RELATED TO THIS PUBLICATION. USE OF THE LICENSED PRODUCT DESCRIBED IN THIS PUBLICATION IS COVERED BY THE WARRANTY AND LIABILITY PROVISIONS IN THE LICENSE AGREEMENT BETWEEN BILLSOFT, INC. AND THE USER. Any liability arising out of the use of this publication shall be limited to a refund of the amount paid for it. Acceptance of this publication constitutes an acceptance of the aforesaid terms, conditions, and limitations. Nothing in this publication shall constitute a professional legal opinion. If legal, accounting, or any other expert assistance is required, the services of a competent professional person should be sought. All trade names referenced herein are either trademarks or registered trademarks of their respective companies. BillSoft and EZTax are registered trademarks of BillSoft, Inc., 8675 West 96 th Street, Suite 220, Overland Park, KS All Rights Reserved BillSoft, Inc

3 Transaction Mapping Guidelines Overview Introduction Valid Pairings Tax s EZTax uses a system of numbers to represent the Transaction s and Service s for the service you wish to tax. Passing valid combinations of Transaction / Service pairs provides EZTax part of the information necessary to produce the appropriate taxes for a specific jurisdiction. In order to receive accurate taxes it is necessary to select a valid transaction / service pair that matches the service you are providing. As an aid to selecting the proper transaction / service pairs, the following table lists the valid pairs and provides a description of its primary usage. EZTax will not return accurate taxation if improper transaction / service pairs are selected. EZTax will calculate taxes for the jurisdiction for the transaction and service pair entered. You can find a description of all the current tax types returned by EZTax in the following pages. In this document Sections of this document: Topic See Page Quick List Reference for Transaction / Service Pairs A Transaction and Service s in Valid Pairing Quick List Reference for BillSoft Tax s B Tax s and Descriptions I

4 00 00 No Tax Interstate Toll Interstate Toll-Free Interstate WATS Interstate Private Line Interstate International Toll Interstate Late Charge Interstate Interstate Data Interstate Directory Assistance Interstate Local Loop Intrastate Toll Intrastate Toll-Free Intrastate WATS Intrastate Private Line Intrastate Local Exchange Intrastate Late Charge Intrastate Intrastate Data Intrastate Directory Assistance Other Access Charge Other Local Loop Other Directory Ads Other Late Charge Other Conference Bridge Other Equipment Rental Other Wire Maintenance Other PICC Other No Pick PICC Other Data Processing Other No Pick PICC Bundle Other PICC Bundle Other Directory Listing Other Conference Bridge-Intrastate Other Conference Bridge-Intrastate w Dial In Other Conference Bridge-Interstate Other Info Svcs-Private Physical Trans Other Info Svcs-Private Electronic BillSoft Mapping Guidelines Quick List Reference Transaction / Service Valid Pairs Trans Other Info Svcs-Public Electronic Trans Other Info Svcs-Public Physical Trans Other Hosting Service Other Real Property Rental Other Services-Professional Other Online Services Non-recurring Service Non-recurring Install Non-recurring Local Activation Non-recurring Local Install Non-recurring Late Charge Internet Access Charge Internet Web Hosting Internet Access Line Paging Access Charge Paging Usage Paging Activation Paging Equipment Repair Local Private Line Local Local Exchange Services Local Late Charge Local FCC Subscriber Line Fee Local Lines Local Locations Local PBX/Trunk Local Data Local Local Feature Charges Local Centrex / DID Extension Local PBX Extension Local Trunk (Alias as Local Centrex) Local Invoice Local High Capacity Trunk Local Late Charge Bundle Local Local Exchange Bundle Local FCC Subscriber Line Fee Bundle Local Lines Bundle Local Location Bundle Local PBX Trunk Bundle Local Local Feature Charge Bundle Local Centrex Extension Bundle Local PBX Extension Bundle Local Centrex Trunk Bundle Local Invoice Bundle Local High Capacity Trunk Bundle Local PBX Outbound Channel Local PBX Outbound Channel Bundle Local High Capacity Extension Local High Capacity Extension Bundle Local High Capacity Outbound Channel Local High Capacity Outbound Channel Bundle Local/Centrex Outbound Channel Local/Centrex Outbound Channel Bundle Fax Usage Voice Mail Access Charge Voice Mail Usage Voice Mail Activation Voice Mail Late Charge Sales Product Sales Use Sales Debit Sales Restocking Fee Rental Sales Restocking Fee Purchase Sales Partial Credit Sales Sales Tax and FUSF Sales Debit-Wireless Sales Central Office Equipment-Sales Sales Central Office Equipment-Use Shipping FOB Origin Shipping FOB Destination Natural Gas Access Charge Natural Gas Consumption Cellular Access Charge Cellular Roaming Charge Cellular Usage Cellular Activation Cellular Late Charge Cellular/Feature Charges Cellular Interstate Usage Cellular Intrastate Usage Cellular Access Number Cellular Interstate Access Charge Cellular Intrastate Access Charge Cellular Interstate Roaming Cellular Intrastate Roaming Cellular/Digital Download Cellular/Enhanced Features A

5 CellularAccess Charge-No Contract Cellular Access Number-No Contract International USA Inbound Telephony Service Cable Television Access Charge Cable Television Install Cable Television Equipment Repair Cable Television Late Charge Cable Television Premium Service Cable Television Pay Per View Cable Television Equipment Rental Cable Television TV Guide Cable Television/Digital Channel Tier Satellite Television Access Charge Satellite Television Install Satellite Television Equipment Repair Satellite Television Late Charge Satellite Television Premium Service Satellite Television Pay Per View Satellite Television Equipment Rental Satellite Television TV Guide VoIP Access Charge VoIP Activation VoIP PBX Extension VoIP Invoice VoIP Wireless Access Charge VoIP Interstate Usage VoIP Intrastate Usage VoIP International Usage VoIP Feature Charge VoIP LNP 19 8 VoIP Install VoIP Equipment Rental VoIP Equipment Repair VoIP Late Charge VoIP Lines VoIP Wireless Lines VoIP PBX Outbound Channel VoIP Enhanced Features VoIP PBX VoIP PBX High Capacity VoIP High Capacity Extension BillSoft Mapping Guidelines Quick List Reference Transaction / Service Valid Pairs VoIP High Capacity Outbound Channel VoIP Access-Local Only Service VoIPA Access Charge VoIPA Activation VoIPA PBX Extension VoIPA Invoice VoIPA Wireless Access Charge VoIPA Interstate Usage VoIPA Intrastate Usage VoIPA International Usage VoIPA Feature Charge VoIPA LNP 20 8 VoIPA Install VoIPA Equipment Rental VoIPA Equipment Repair VoIPA Late Charge VoIPA Lines VoIPA Wireless Lines VoIPA PBX Outbound Channel VoIPA Enhanced Features VoIPA PBX VoIPA PBX High Capacity VoIPA High Capacity Extension VoIPA High Capacity Outbound Channel VoIPA Access-Local Only Service Payphone Lines Payphone Interstate Usage Payphone Intrastate Usage Payphone Local Usage Payphone Provisioning Software Licensed Software Software Software Maintenance Agreement Software Report on CD or Paper form Software Downloaded Licensed Software Timesharing Information Retrieval Dark Fiber Lease-Facilities Dark Fiber Lease-Non-Facilities Dark Fiber Lease-Facilities-Local Svc Dark Fiber Lease-Non-Facilities-Local Svc 59 6 VoIP-Nomadic Access Charge 59 8 VoIP-Nomadic Install VoIP-Nomadic Activation VoIP-Nomadic Equipment Repair VoIP-Nomadic Late Charge VoIP-Nomadic Lines VoIP-Nomadic Feature Charge VoIP-Nomadic Equipment Rental VoIP-Nomadic PBX Extension VoIP-Nomadic Invoice VoIP-Nomadic Interstate Usage VoIP-Nomadic Intrastate Usage VoIP-Nomadic International Usage VoIP-Nomadic LNP VoIP-Nomadic PBX Outbound Channel VoIP-Nomadic Enhanced Features VoIP-Nomadic PBX VoIP-Nomadic PBX High Capacity VoIP-Nomadic High Capacity Extension VoIP-Nomadic High Capacity Outbound Channel Satellite Phone Usage VPN/Interstate MPLS VPN/Intrastate MPLS Reserved Reserved

6 Transaction Service BillSoft Mapping Guidelines Description Primary and other uses Page 1 of Mapping Guidelines No Tax Interstate Toll Interstate Toll-Free Interstate WATS Interstate Private Line Interstate International Toll Interstate Late Charge Interstate Interstate Data Interstate Directory Assistance Interstate Local Loop Intrastate Toll Usage of this mapping combination will ensure that no federal, state or local taxes are returned. Interstate toll calls, MRC (monthly recurring charges), and other related service-type charges and features. (Call originates and terminates in different states.) Interstate and international toll-free calls, MRCs, and other related service type charges and features. (Same as Interstate Toll call above, however the owner of the toll-free number pays all the applicable long distance charges.) Interstate and international WATS service charge, MRC, and other related service type charges and features. (Same as Interstate Toll call above, but often sold as a set-pricing scheme for a designated long distance calling area.) Interstate or international private line service charge, MRC, and other related service type charges and features. (Charges are for a service in which the service originates at the customer's premises and connects only to a designated termination location. No switching or access to other third party lines. The private line will cross over a state or country border.) International calls that originate in the US, terminate outside the US, and are billed to a US address. Late charge imposed on customers of interstate or international LD services. Interstate or international 900 service charge, MRC, and other related service type charges and features. (Same as Interstate Toll call above, but the caller of the 900 number pays for the applicable long distance charges.) Interstate or international data service charge, MRC, and other related service type charges and features. (This combination is appropriate for transmissions that carry data exclusively. Use Private Line if any component is voice. This is a recommended mapping for data transmissions carried over DSL, ATM, T-1, frame relay lines and other non-voice services. This is not for Internet Access provided over DSL lines.) Charges for Directory Assistance calls that cross state boundaries. Local loop charge that is not part of a local exchange service and is sold in conjunction with an interstate private line. Intrastate toll call, MRCs, and other related service types charges and features. (Call originates and terminates within the same state.)

7 Transaction Service BillSoft Mapping Guidelines Description Intrastate Toll-Free Intrastate WATS Primary and other uses Page 2 of Mapping Guidelines Intrastate toll-free calls, MRC, and other related service type charges and features. (Same as Intrastate Toll call above, however the owner of the toll-free number pays all the applicable long distance charges.) Intrastate WATS service charge, MRC, and other related service type charges and features. (Same as Intrastate Toll call above, but often sold as a set-pricing scheme for a designated long distance calling area.) Intrastate Private Line Intrastate Local Exchange Intrastate private line service charge, MRC, and other related service type charges and features. (Charges are for a service in which the service originates at the customer's premises and connects only to a designated termination location. No switching or access to other third party lines. The private line will be entirely within a state and not cross a state border.) The basic flat rate for intrastate local exchange service. This transaction/service types will include any applicable long distance access line charges, or other local service-related fees and charges. (Does not include local feature charges.) Intrastate Late Charge Late charge imposed on customers of intrastate LD services Intrastate Intrastate Data Intrastate 900 service charge, MRC, and other related service type charges and features. (Same as Intrastate Toll call above, but the caller of the 900 number pays for the applicable long distance charges.) Intrastate data service charge, MRC, and other related service type charges and features. (This combination is appropriate for transmissions that carry data exclusively. Use Private Line if any component is voice. This is a recommended mapping for data transmissions carried over DSL, ATM, T-1, frame relay lines and other non-voice services. This is not for Internet Access provided over DSL lines.) Intrastate Directory Assistance Other Access Charge Other Local Loop Charges for Directory Assistance calls that are contained wholly in one state. Access for a service that is not already defined as a transaction/service type. Catch-all local access charge category. Local loop charge that is not part of a local exchange service and does not fall within any other transaction/service type category. (Local exchange providers who are billing local loop charges for local exchange services should map this charge under transaction/service type [Local Local Exchange].) Other Directory Ads Directory advertisement charges Other Late Charge Other Conference Bridge Category for late charges that were originally taxed using one of the Other (03) transaction categories. Charges for connecting conference participants utilizing a conferencing bridge. This transaction should be used when transactions are interstate or cannot be separated from intrastate services.

8 Transaction Service BillSoft Mapping Guidelines Description Primary and other uses Other Equipment Rental Charges for Rental of Equipment Other Wire Maintenance Page 3 of Mapping Guidelines Monthly recurring charges for inside wiring maintenance between customer phone and the local carrier's demarc box Other PICC Other No Pick PICC This combination should be used for the charge assessed by either a LEC or LD company for maintaining record of an end user s choice of LD carrier. This combination should be used for the charge assessed by a LEC for maintaining record that end users choose not to declare an LD carrier. This combination will only return the necessary State Taxes. It is important to distinguish this transaction from 03/46 because No Pick PICC s are not subject to FUSF Other Data Processing Other No Pick PICC Bundle Other PICC Bundle Other Directory Listing Directory listing charges Other Conference Bridge- Intrastate Other Conference Bridge- Intrastate w Dial In Other Conference Bridge- Interstate Other Info Svcs-Private Physical Trans Charge for the manipulation of data. This is not to be confused with the transmission of data. This combination should be used for the charge assessed by a LEC for maintaining record that end users choose not to declare an LD carrier. This combination will only return the necessary State Taxes. It is important to distinguish this transaction from 03/97 because No Pick PICC s are not subject to FUSF. This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. This combination should be used for the charge assessed by either a LEC or LD company for maintaining record of an end users choice of LD carrier. It will return the proper Federal taxes, such as USF, in addition to necessary State Taxes, such as Sales Tax. This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET Charges for connecting intrastate conference participants utilizing a conferencing bridge. This transaction should be used when intrastate services do not include dial in or dial out services. Per-minute and per-participant charges for dial-in service provided in conjunction with connecting conference participants utilizing a conferencing bridge when all participants are located within one state. Charges for connecting interstate conference participants utilizing a conferencing bridge. A service providing information to private customers by physical means such as paper Other Info Svcs-Private Electronic Trans Other Info Svcs-Public Electronic Trans A service providing information to private customers by electronic means. A service providing information to the public by electronic means.

9 Transaction Service BillSoft Mapping Guidelines Description Other Info Svcs-Public Physical Trans Other Hosting Service Primary and other uses Page 4 of Mapping Guidelines A service providing information to the public by physical means such as paper. A service providing hosting to customers Other Real Property Rental Other Services- Professional Rental of Real Property space. A service rendered for a fee in one of the learned professions Other Online Services An online hosted service not utilizing hosted software Non-recurring Service Non-recurring Install One-time charge for the actual provisioning of manual service to a phone system or account. All manual repair services should fall into this category. (This designation should not be used for administrative fees or service change fees.) One-time charge for the installation, administration, modification, or termination of a telecommunication service account or service. (Use for install fee, change order fees, add-service fees, and termination account/service fees. Not for repair/service fees.) Non-recurring Local Activation Non-recurring Local Install Non-recurring Late Charge Internet Access Charge Internet Web Hosting Internet Access Line Paging Access Charge Paging Usage Paging Activation Paging Equipment Repair One-time charge for the activation of a local exchange service account. (Local only.) One-time charge for the installation of a local exchange service account. (Local only.) Category for late charges that were originally taxed using one of the Non-Recurring (04) transaction categories. Charges for internet access services, MRC, and other related service type charges and features. (Both per-minute and flat fee amounts for internet access services will be mapped to this transaction/service type.) Charges for internet web hosting, MRC, and other related service type charges and features. A telecommunications line purchased, used, or sold by a provider of Internet access to provide Internet access as long as the charges are distinguishable from other uses. Basic monthly flat-rate charges for paging services. (Mutually exclusive of the other paging charges.) Paging charges for usage. Charges are in addition to any services covered in the monthly access charge. (Mutually exclusive of the other paging charges.) One-time charges for activating a paging account. (Mutually exclusive of the other paging charges.) Charges for paging equipment repair and service. (Mutually exclusive of the other paging charges.)

10 Transaction Service BillSoft Mapping Guidelines Description Local Private Line Primary and other uses Page 5 of Mapping Guidelines Local private line service charge, MRC, and other related service type charges and features. (Charges are for a service in which the service originates at the customer's premises and connects only to a designated termination location. No switching or access to other third party lines. The private line will originate and terminate entirely within a single city. If the private line is charged on a basis of time and distance per call or used to make tolls calls outside of the local calling areas for a set periodic/flat fee charge, then the private line should be mapped as a toll, toll free, or WATS type of service.) Local Local Exchange Services Charges for monthly recurring charge, usage, local loop, local flat rates and other similar charges for local telecom service. This will also include dial tone and any applicable long distance access line charges, or other local service-related fees and charges. (Does not include local feature charges. See below) Local Late Charge Category for late charges that were originally taxed using one of the Local (07) transaction categories Local FCC Subscriber Line Fee Charge for assessing the carrier's subscriber line charge to a local service customer, often referred to as the Federal Subscriber Line Charge since the FCC has established perline caps for primary and secondary line charges. This charge is not a tax or a governmental assessment, but an authorized charge for the recovery of cost for providing local exchange service Local Number Portability Recovery Local Lines Local Locations Local PBX/Trunk Local Data Fixed, monthly charge through which local telephone companies may recover some of the costs associated with providing local number portability service. This is not the LNP Administrative Fee. Designates the number of lines a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of lines designated in the lines field.) Designates the number of locations at which a local service customer is using local service. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of locations designated in the location number field.) Designates the number of PBX trunks a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of lines designated in the lines field. Used in conjunction with 07/41.) Local data service charge, MRC, and other related service type charges and features. (This combination is appropriate for transmissions that carry data exclusively. Use Private Line if any component is voice. This is a recommended mapping for data transmissions carried over DSL, ATM, T-1, frame relay lines and other non-voice services. This is not for Internet Access provided over DSL lines.)

11 Transaction Service BillSoft Mapping Guidelines Description Local Local Feature Charges Local Centrex / DID Extension Local PBX Extension Local Trunk (Alias as Local Centrex Trunk) Local Invoice Local High Capacity Trunk Local Late Charge Bundle Local Local Exchange Bundle Local FCC Subscriber Line Fee Bundle Primary and other uses Page 6 of Mapping Guidelines Charges and fee for additional feature charges of local exchange services. (Includes services such as call waiting, caller ID, call blocking, call forwarding, etc.) Designates the number of Centrex / Direct Inward Dialing extensions a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/42.) Designates the number of PBX extensions a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/24.) Designates the number of Centrex trunks a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of trunks designated in the lines field. Used in conjunction with 07/40.) Mapping category for transactions on a per invoice basis. (Tax is based per invoice per account per billing cycle. Taxable amount or numbers of lines are irrelevant for this transaction/service type.) Designates the number of High Capacity Trunks a customer is using. High Capacity Trunks are usually defined as T1 or greater. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of High Capacity trunks designated in the lines field.) Category for late charges that were originally taxed using one of the Local (07) transaction categories associated with bundled transactions. This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Charges for monthly recurring charge, usage, local loop, local flat rates and other similar charges for local telecom service. This will also include dial tone and any applicable long distance access line charges, or other local service-related fees and charges. (Does not include local feature charges. See below). This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Local FCC Subscriber Line Fee: Charge for assessing the carrier's subscriber line charge to a local service customer, often referred to as the Federal Subscriber Line Charge since the FCC has established per-line caps for primary and secondary line charges. This charge is not a tax or a governmental assessment, but an authorized charge for the recovery of cost for providing local exchange service. This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET.

12 Transaction Service BillSoft Mapping Guidelines Description Local Number Portability Recovery Bundle Local Lines Bundle Local Location Bundle Local PBX Trunk Bundle Local Local Feature Charge Bundle Local Centrex Extension Bundle Local PBX Extension Bundle Local Centrex Trunk Bundle Primary and other uses Page 7 of Mapping Guidelines Fixed, monthly charge through which local telephone companies may recover some of the costs associated with providing local number portability service. This is not the LNP Administrative Fee. This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Designates the number of lines a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of lines designated in the lines field.). This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Designates the number of locations at which a local service customer is using local service. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of locations designated in the location number field.). This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Designates the number of PBX trunks a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of lines designated in the lines field. Used in conjunction with 07/92.) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Charges and fee for additional feature charges of local exchange services. (Includes services such as call waiting, caller ID, call blocking, call forwarding, etc.) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Designates the number of Centrex / Direct Inward Dialing extensions a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/93.) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Designates the number of PBX extensions a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/89.) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Designates the number of Centrex trunks a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of trunks designated in the lines field. Used in conjunction with 07/91.) This service type should be used when passing bundled local service as defined in IRS Notice

13 Transaction Service BillSoft Mapping Guidelines Description Primary and other uses Page 8 of Mapping Guidelines , as it will not return FET Local Invoice Bundle Mapping category for transactions on a per invoice basis. (Tax is based per invoice per account per billing cycle. Taxable amount or numbers of lines are irrelevant for this transaction/service type.) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET Local High Capacity Trunk Bundle Designates the number of High Capacity Trunks a customer is using. High Capacity Trunks are usually defined as T1 or greater. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of High Capacity trunks designated in the lines field.) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET Local PBX Outbound Channel Local PBX Outbound Channel Bundle Local High Capacity Extension Local High Capacity Extension Bundle Local High Capacity Outbound Channel Designates the number of voice grade communications channels leaving a subscriber's premises through a PBX connecting the subscriber's premises to the public switched network. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/24 and 07/41.) Designates the number of voice grade communications channels leaving a subscriber's premises through a PBX connecting the subscriber's premises to the public switched network. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/89 and 07/92.) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Designates the number of extensions a local customer is using on a High Capacity Trunk. High Capacity Trunks are usually defined as T1 or greater. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of High Capacity Extensions designated in the lines field. Used in Conjunction with 07/45) Designates the number of extensions a local service customer is using on a High Capacity Trunk. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/95.) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET. Designates the number of outbound channels a local service customer is using on a High Capacity Trunk. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of outbound channels designated in the

14 Transaction Service BillSoft Mapping Guidelines Description Primary and other uses Page 9 of Mapping Guidelines lines field. Used in conjunction with 07/45) Local High Capacity Outbound Channel Bundle Designates the number of outbound channels a local service customer is using on a High Capacity Trunk. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/95) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET Local/Centrex Outbound Channel Local/Centrex Outbound Channel Bundle Designates the number of outbound channels a local service customer is using on a Centrex Trunk. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of outbound channels designated in the lines field. Used in conjunction with 07/40 and 07/42) Designates the number of outbound channels a local service customer is using on a Centrex Trunk. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 07/91 and 07/93) This service type should be used when passing bundled local service as defined in IRS Notice , as it will not return FET Fax Usage Charges for fax services, MRCs, or other related service-type fee and charges Voice Mail Access Charge Basic monthly flat-rate charges for voice mail services Voice Mail Usage Voice mail charges for usage. Charges are in addition to any services provided in the monthly access charge Voice Mail Activation One-time charge for activating a voice mail account Voice Mail Late Charge Sales Product General sales tax rates Sales Use General use tax rates Sales Debit Category for late charges that were originally taxed using one of the Voice Mail (09) transaction categories. Calculation of sales tax on a debit charge (prepaid charge) that is determined by state law to be a point of sale transaction Sales Restocking Fee - Rental Sales Restocking Fee Purchase Fee charged to reimburse the cost of restocking a rented item. The returned item cannot be modified in any form. Fee charged to reimburse the cost of restocking a purchased item. The returned item cannot be modified in any form Sales Partial Credit A credit that is less than the full amount of the original purchase. The reason for the credit reduction must me due to a restocking or handling type fee Sales Sales Tax and FUSF This transaction/service pair returns Sales Tax and FUSF. BillSoft, Inc. does not recommend using this combination for any type of telecom service. However, if you feel you provide a service that is only subject to Sales Tax and FUSF, then you

15 Transaction Service BillSoft Mapping Guidelines Description Sales Debit-Wireless Primary and other uses Page 10 of Mapping Guidelines can use this transaction/service combination. Calculation of sales tax on a debit charge (prepaid charge) for wireless service that is determined by state law to be a point of sale transaction Sales Central Office Equipment-Sales Sales Central Office Equipment-Use Sale of tangible property to a telecommunications provider for the provision of phone service. Use of tangible property to a telecommunications provider for the provision of phone service Shipping FOB Origin Shipping FOB Destination Natural Gas Access Charge Natural Gas Consumption Shipping charge for FOB origin transactions. (Shipping charges only.) Shipping charge for FOB destination transactions. (Shipping charges only.) Basic flat-rate charges for natural gas services. (Non-telecom. Natural gas only.) Natural gas charges for consumption of natural gas. (Nontelecom. Natural gas only.) Cellular Access Charge Basic monthly flat-rate charge for cellular/wireless service Cellular Roaming Charge Per-use, per-minute charges for cellular use outside of the designated service area of the providing carrier Cellular Usage Cellular/wireless per-minute and/or per-use charges. Charges are in addition to any monthly access or roaming charges billed to customer Cellular Activation One-time charge for activating a cellular/wireless account Cellular Late Charge Cellular Feature Charge Cellular Interstate Usage Cellular Intrastate Usage Cellular Access Number Category for late charges that were originally taxed using one of the Cellular (13) transaction categories. Charges and fees for additional feature charges of Cellular services. (Includes services such as call waiting, caller ID, call blocking, call forwarding, etc.) For use when carrier is passing actual traffic and not using safe harbor percentages. Cellular/wireless per-minute and/or per-use interstate charges. Charges are in addition to any interstate monthly access or interstate roaming charges billed to customer. For use when carrier is passing actual traffic and not using safe harbor percentages. Cellular/wireless per-minute and/or per-use intrastate charges. Charges are in addition to any intrastate monthly access or intrastate roaming charges billed to customer. For use when carrier is passing actual traffic and not using safe harbor percentages or for passing transactions for multiple line accounts. Designates the number of access numbers assigned to an account.

16 Transaction Service BillSoft Mapping Guidelines Description Cellular Interstate Access Charge Cellular Intrastate Access Charge Cellular Interstate Roaming Cellular Intrastate Roaming Cellular Digital Download Cellular Enhanced Features Cellular Access Charge- No Contract Cellular Access Number- No Contract International USA Inbound Telephony Service Cable Television Access Charge (Alias Basic Service) Cable Television Install Cable Television Equipment Repair Cable Television Late Charge Cable Television Premium Service Cable Television Pay Per View Service Primary and other uses Page 11 of Mapping Guidelines For use when carrier is passing actual traffic and not using safe harbor percentages. Designates the portion of the basic monthly access charge that is interstate. For use when carrier is passing actual traffic and not using safe harbor percentages. Designates the portion of the basic monthly access charge that is intrastate. For use when carrier is passing actual traffic and not using safe harbor percentages. Per-use, per-minute charges for interstate cellular use outside of the designated service area of the providing carrier. For use when carrier is passing actual traffic and not using safe harbor percentages. Per-use, per-minute charges for intrastate cellular use outside of the designated service area of the providing carrier. The purchase of goods such as ringtones downloaded to a cell phone. Charges and fees for additional feature charges of wireless services which are separate from voice transmission related features as defined by the FCC. (Includes services such as voic , interactive voice response, audiotext information services, and protocol processing.) Basic monthly flat rate charge for cellular/wireless service that is sold without a contract. For use when carrier is passing actual traffic and not using safe harbor percentages or for customers with multiple line accounts. Designates the number of access numbers assigned to a wireless account that is sold without a contract. International calls inbound to the USA that are billed to an international address. Outbound international calls should be mapped as Interstate/International Toll calls [01/12]. (Call must be billed to a non-usa address.) All telephone service in countries other than the USA, Canada, Puerto Rico and the Virgin Islands. Basic monthly flat-rate charge for cable television service. One-time charge for the installation of any cable television service. Charges for cable equipment repair and service. Category for late charges that were originally taxed using one of the Cable (16) transaction categories. Premium monthly flat-rate charge for cable television premium channel(s) service. Pay per view monthly charges for cable television pay per view service.

17 Transaction Service BillSoft Mapping Guidelines Description Cable Television Equipment Rental Cable Television TV Guide Cable Television Digital Channel Tier Satellite Television Access Charge (Alias Basic Service) Satellite Television Install Satellite Television Equipment Repair Satellite Television Late Charge Satellite Television Premium Service Satellite Television Pay Per View Service Satellite Television Equipment Rental Satellite Television TV Guide Primary and other uses Page 12 of Mapping Guidelines Equipment (box/switch) monthly charges for cable television. Charge for TV Guide Sourcing publication for cable television services. Charge for cable television digital tier service. Basic monthly flat-rate charge for satellite television service. One-time charge for the installation of any satellite television service. Charges for satellite equipment repair and service. Category for late charges that were originally taxed using one of the Satellite (18) transaction categories. Premium monthly flat rate charge for satellite television premium channel(s) service. Pay per view monthly charges for satellite television pay per view service. Equipment (box/switch) monthly charges for satellite television. Charge for TV Guide Sourcing publication for satellite television service VoIP Access Charge Basic monthly flat rate for VoIP service VoIP Activation One-time charges for activating a VoIP account. (Mutually exclusive of the other VoIP charges.) VoIP PBX Extension VoIP Invoice VoIP Wireless Access Charge VoIP Interstate Usage VoIP Intrastate Usage VoIP International Usage Designates the number of VoIP PBX extensions a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field.) Mapping category for transactions on a per invoice basis. (Tax is based per invoice per account per billing cycle. Taxable amount or numbers of lines are irrelevant for this transaction/service type.) This will tax similar to Cellular/Access Charge. Federal and State USF are applied, but at the wireless safe harbor rate. Portion of MRC, or per-minute charges, attributable to calls that cross state lines but do not leave the United States. Portion of MRC, or per-minute charges, attributable to calls that do not cross state lines. Portion of MRC, or per-minute charges, attributable to calls that originate inside the United States and terminate outside the United States.

18 Transaction Service BillSoft Mapping Guidelines Description VoIP Feature Charge VoIP LNP Primary and other uses Page 13 of Mapping Guidelines Charges and fees for additional feature charges of VoIP services. (Includes services such as call waiting, caller ID, call blocking, call forwarding, etc.) Fixed, monthly charge associated with transferring an existing phone number to a VoIP service provider VoIP Install Charge for installation of VoIP services VoIP Equipment Rental Charge for renting equipment necessary to make VoIP phone calls VoIP Equipment Repair Charge for repair of equipment necessary to make VoIP calls VoIP Late Charge VoIP Lines Category for late charges that were originally taxed using one of the VoIP (19) transaction categories. Designates the quantity of numbers a VoIP customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of lines designated in the lines field.) This service type will return E911 at the landline rate regardless of whether it is paired with the VoIP or VoIPA transaction type VoIP Wireless Lines Designates the quantity of numbers a VoIP customer is using. (Taxable amount and number of lines are irrelevant for this service type. Tax is calculated based on the number of transactions passed. For two lines you would pass two transactions.) This service type will return E911 at the wireless rate regardless of whether it is paired with the VoIP or VoIPA transaction type VoIP PBX Outbound Channel Designates the number of voice grade communications channels leaving a subscriber's premises through a VoIP PBX connecting the subscriber's premises to the public switched network. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 19/41.) VoIP Enhanced Features Charges and fees for additional feature charges of VoIP services which are separate from basic transmission services. (Includes services such as voic , interactive voice response, audiotext information services, and protocol processing.) VoIP PBX VoIP PBX High Capacity Designates the number of PBX trunks a VoIP customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of trunks designated in the lines field. Used in conjunction with 19/41 and 19/566.) Designates the number of High Capacity Trunks a customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of High Capacity Trunks designated in the lines field.) VoIP High Capacity Designates the number of VoIP extensions a VoIP service

19 Transaction Service BillSoft Mapping Guidelines Description Extension VoIP High Capacity Outbound Channel VoIP Access-Local Only Service Primary and other uses Page 14 of Mapping Guidelines customer is using on a High Capacity Trunk. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field.) Designates the number of voice grade communications channels leaving a subscriber's premises through a VoIP High Capacity Trunk connecting the subscriber's premises to the public switched network. Basic monthly flat rate charge for Local Only Service VoIP VoIPA Access Charge Basic monthly flat rate for VoIP service VoIPA Activation VoIPA PBX Extension VoIPA Invoice VoIPA Wireless Access Charge VoIPA Interstate Usage VoIPA Intrastate Usage VoIPA International Usage VoIPA Feature Charge VoIPA LNP One-time charges for activating a VoIP account. (Mutually exclusive of the other VoIP charges.) Designates the number of VoIP PBX extensions a local service customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field.) Mapping category for transactions on a per invoice basis. (Tax is based per invoice per account per billing cycle. Taxable amount or numbers of lines are irrelevant for this transaction/service type.) This will tax similar to Cellular/Access Charge. Federal and State USF are applied, but at the wireless safe harbor rate. Portion of MRC, or per-minute charges, attributable to calls that cross state lines but do not leave the United States. Portion of MRC, or per-minute charges, attributable to calls that do not cross state lines. Portion of MRC, or per-minute charges, attributable to calls that originate inside the United States and terminate outside the United States. Charges and fees for additional feature charges of VoIP services. (Includes services such as call waiting, caller ID, call blocking, call forwarding, etc.) Fixed, monthly charge associated with transferring an existing phone number to a VoIP service provider VoIPA Install Charge for installation of VoIP services VoIPA Equipment Rental Charge for renting equipment necessary to make VoIP phone calls VoIPA Equipment Repair Charge for repair of equipment necessary to make VoIP calls VoIPA Late Charge Category for late charges that were originally taxed using one of the VoIPA (20) transaction categories.

20 Transaction Service BillSoft Mapping Guidelines Description VoIPA Lines Primary and other uses Page 15 of Mapping Guidelines Designates the quantity of numbers a VoIP customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of lines designated in the lines field.) This service type will return E911 at the landline rate regardless of whether it is paired with the VoIP or VoIPA transaction type VoIPA Wireless Lines Designates the quantity of numbers a VoIP customer is using. (Taxable amount and number of lines are irrelevant for this service type. Tax is calculated based on the number of transactions passed. For two lines you would pass two transactions.) This service type will return E911 at the wireless rate regardless of whether it is paired with the VoIP or VoIPA transaction type VoIPA PBX Outbound Channel VoIPA Enhanced Features Designates the number of voice grade communications channels leaving a subscriber's premises through a VoIP PBX connecting the subscriber's premises to the public switched network. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field. Used in conjunction with 20/41.) Charges and fees for additional feature charges of VoIP services which are separate from basic transmission services. (Includes services such as voic , interactive voice response, audiotext information services, and protocol processing.) VoIPA PBX Designates the number of PBX trunks a VoIP customer is using. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of trunks designated in the lines field. Used in conjunction with 20/41 and 20/566.) Designates the number of High Capacity Trunks a customer is using. (Taxable amount is irrelevant for this transaction/service VoIPA PBX High Capacity type. Tax is calculated based on the number of High Capacity Trunks designated in the lines field.) VoIPA High Capacity Extension Designates the number of VoIP extensions a VoIP service customer is using on a High Capacity Trunk. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of extensions designated in the lines field.) VoIPA High Capacity Outbound Channel VoIPA Access Local Only Service Payphone Lines Designates the number of voice grade communications channels leaving a subscriber's premises through a VoIP High Capacity Trunk connecting the subscriber's premises to the public switched network. Basic monthly flat rate charge for Local Only Service VoIP. Line charges for provisioning of service to a coin operated phone. (Taxable amount is irrelevant for this transaction/service type. Tax is calculated based on the number of lines designated in the lines field.)