An equalization surcharge is established in the amount of one percent (1.0%). Rounding of the surcharge amount shall be in compliance with Texas Tax Code, §151.053. This surcharge will be assessed to each customer receiving intrastate long-distance service, except those exempted by Texas Health and Safety Code, §771.074. The surcharge shall be applied to the total amount for intrastate long-distance service charged by the customer's service provider, but such amount shall not include taxes charged by local, state, and federal authorities, nor shall local, state, or federal taxes be applied to this surcharge unless otherwise required by law. Texas Tax Code, §151.025 shall apply when intrastate long-distance services are not billed separately on a customer's invoice. The effective date of the rounding provision in this rule shall be 180 days after the effective date of the remainder of the rule as determined by Texas Government Code, §2001.036.

Source Note:The provisions of this §255.1 adopted to be effective June 3, 1988, 13 TexReg 2365; amended to be effective December 27, 1991, 16 TexReg 7173; amended to be effective December 24, 1993, 18 TexReg 9180; amended to be effective December 30, 2001, 26 TexReg 10495; amended to be effective August 28, 2005, 30 TexReg 4809.