There is every reason to expect that VoIP service offerings and VoIP service providers will continue to proliferate. However, along with its continued proliferation and growth in popularity, VoIP is likely to encounter closer scrutiny from both federal and state regulators, leading to more regulation and taxation of VoIP-related offerings, especially given the potentially large revenue base at
stake. In the already complex area of telecommunications law, the regulation and taxation of VoIP on the federal and state/local levels is certainly no less murky – and is even more difficult to get your arms around than most other areas.
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