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Taxes, surcharges, and fees

Learn about taxes and fees that may appear on your bill.


ArticleDETAILED INFO

What taxes appear on my bill?

We apply taxes and surcharges to your AT&T service based on rates determined by federal, state and local laws.

The taxes, surcharges, and fees that may appear on your bill include but aren't limited to:
  • Federal Universal Service Fund (USF) charge
  • State Telecom Relay Service Surcharge
  • State Universal Service Charge
  • Regulatory Cost Recovery Charge
  • AT&T Phone Administration Fee
  • Sales and Use Taxes
  • E911 Charges
  • Cost Assessment Charge
Note: Actual charges vary, depending upon the type of tax, the taxing authority, and your physical address (place of primary use), which may differ from your billing address.

Federal Universal Service Fund (USF)
The Federal USF helps ensure first-class, affordable telecommunications service for all consumers, and provides for discounted communications services for schools, libraries, and rural healthcare facilities. To recover Federal USF contribution costs from customers purchasing interstate telecommunications, we may bill a Federal USF charge, which appears on your bill under Surcharges & Fees.

Each quarter, the federal government revises the amount that companies are required to pay into the Federal USF. As a result, the amount we recover from customers may be adjusted quarterly. Your USF charge will not exceed the rate set by the federal government and in many cases may be lower.

State Telecom Relay Service Surcharge
Your state may charge you a telecommunications relay service surcharge to fund communications solutions for individuals with hearing or speech impairment.

Effective July 1, 2017, the Hawaii Telecommunications Relay Service surcharge contribution factor was increased from 0.0012 to 0.0023.

Regulatory Cost Recovery Charge
The Regulatory Cost Recovery Charge is a charge assessed by AT&T associated with payment of government imposed fees to support various programs. While this charge is not a tax or charge that the government requires AT&T to collect from its customers, it is a charge to recover fees imposed on AT&T by governmental entities in order to provide you with service. This charge is subject to change from time to time as the cost of these programs and the associated governmental fees change. Components of the Regulatory Cost Recovery Charge include: Federal Regulatory Fee, Telecommunications Relay Service (TRS) Fee, North American Numbering Plan Fee, and support for Local Number Portability administration.

AT&T Phone Administrative Fee
The Phone Administrative Fee is a per-line, per-month fee that is not a tax or charge that the government requires AT&T to collect from its customers. It is a fee to help defray certain costs associated with providing AT&T phone services.
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Tax Exemption

The AT&T tax exemption Web tool provides AT&T customers with a simple way to manage tax exemption questions and requests. Use this tool to check eligibility and apply for a tax exemption. You can also apply for changes in your account exempt status.

In compliance with the laws and regulations made by the various jurisdictions, you must provide AT&T with any required documentation before taxes can be exempted from a bill, invoice, and/or a sales transaction.

For federal exercise tax exemption, contact the IRS.

Federal Universal Service Fund exemption
If you believe you qualify for a Federal USF exemption, please send your request to FUSF@att.com.
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