The Federal Cost Recovery Fee (TRS) has two components:
•Non-IP CTS – which consists of Interstate and International End-User Revenue
•IP CTS – which consists of Intrastate, Interstate, and International End-User Revenue
Since the Non-IP CTS portion does not apply to intrastate revenues, CereTax applies the current Safe Harbor rate for VOIP services before calculating that line. For the IP CTS portion, CereTax applies the fee to the full revenue amount.