ABSTRACT
To many, telecommunications services are abstract and complex. To others, the intricacies of federal, state, and local taxation belong to the “tax cognoscenti” alone, never to be understood by non-specialists. Certainly the intersection of these two — telecommunications and taxation — is a specialty within a specialty that is rarely reviewed. For some organizations, particularly larger ones, telecommunications tax strategy can save thousands, even millions of dollars. For example, one large computer manufacturer received a telecommunications Federal Excise Tax refund in excess of a million dollars.
