Taxes and fees are generally applied to Zoom United the same way they are applied to our standalone services. It is important to note that our Zoom Phone products are taxed differently than our core Zoom services because Zoom Phone products are generally subject to additional regulatory fees and assessments as an interconnected VoIP product.
However, because Zoom United has one single price, the cost of the bundle must be allocated between our core Zoom services and Zoom Phone products in order to accurately calculate and apply all relevant taxes and fees. Depending on the specific bundle purchased the allocation to core Zoom services is never greater than 67% or less than 50% of the purchased bundle. Similarly, the allocation to the Zoom Phone products is never greater than 50% or less than 33% of the purchased bundle.
It is also important to note that ONLY the portion of Zoom United allocated to Zoom Phone for interstate usage is subject to the Federal Universal Service Fund (“USF”) charge. Zoom (and other similarly situated providers) is required to make Federal USF contributions to support the provision of communications services in rural and high-cost areas, income eligible consumers, and to support access to communications for schools, libraries and rural health care providers. The mandatory Federal USF charges are recovered from customers through an equivalent charge. The Federal Communications Commission (“FCC”) sets the Federal USF percentage amount which is subject to change each quarter.
Taxes and fees are automatically calculated in our system based on the aforementioned allocations and are listed as separate line items on your invoice.