Why is the calculation base higher than the invoice revenue amount?
Hawaii – General Sales and Use Tax
Hawaii imposes a tax on tax, so the Calculation Base is modified to include the full calculated tax in addition to the line-item revenue amount. Full calculated tax includes tax + tax on tax.
Federal Cost Recovery Fee - Non-IP CTS Portion
The Calculation Base for the Federal Cost Recovery Fee - Non-IP CTS portion includes the following:
- Line-Item Revenue Amount
- Full calculated tax (which includes Tax + Tax on Tax) for the Federal Cost Recovery Fee - Non-IP CTS Portion
- Full calculated tax (which includes Tax + Tax on Tax) for the Federal Universal Service Fund
Federal Cost Recovery Fee - IP CTS Portion
The Calculation Base for the Federal Cost Recovery Fee - IP CTS portion includes the following:
- Line-Item Revenue Amount
- Full calculated tax (which includes Tax + Tax on Tax) for the Federal Cost Recovery Fee - IP CTS Portion
- Full calculated tax (which includes Tax + Tax on Tax) for the Federal Universal Service Fund
