Taxes, Fees & Surcharges
Lumen and Affiliated Companies*
July 1, 2024
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*Includes CenturyLink, Level 3 and their affiliates.
Services not available everywhere. Lumen may change or cancel products and services or substitute similar
products and services at its sole discretion without notice. ©2024 Lumen. All Rights Reserved. The Lumen
mark, pathways, logos and certain Lumen product names are the property of Lumen. All other marks are the
property of their respective owners.
Lumen’s rates and charges for service are exclusive of the following taxes, fees and surcharges. These charges shall not be
counted toward the attainment of any volume or revenue commitment and will not be discounted.
Taxes, fees and surcharges include, but are not limited to, the following:
• Applicable federal, state, local, and foreign sales, use, excise, utility, gross receipts and value added taxes
• Tax-like charges to recover charges the Company is required or permitted by a governmental or quasi-governmental
authority to collect from others or pay to others in support of statutory or regulatory funds or programs
• All other tax-like charges that are imposed or operate like taxes, but are not directly referred to as taxes
• Any tax imposed by an authority on the benefits of a promotion offered by the Company involving services or goods
of a third party as well as all other taxes
• A tax-related surcharge or other surcharge to recover a tax or fee imposed in a jurisdiction which levies, or asserts a
claim of right to levy:
▪ A gross receipts tax, a license tax, or other tax-like charge on the Company’s gross receipts, revenues or
operations; and
▪ A tax on interstate access charges incurred by the Company for access to telephone exchanges based on
the amount paid for interstate access charges; and
▪ A Property Surcharge which allows the Company to recover property taxes it pays to state and local
jurisdictions; and
▪ A Cost Recovery Fee which allows the Company to recover expenses such as, but not limited to, federal
and state regulatory and license fees, fees to fund telecommunications services for the speech and hearing-
impaired and costs associated with North American Numbering Plan administration; and
▪ Franchise Cost Recovery Fees which allow the Company to recover franchise fees and right-of-way costs
incurred for the use of the public and private rights-of-way; and
▪ A Texas Recovery Surcharge which allows the Company to recover the Texas Franchise Tax imposed by
the State of Texas; and
▪ A Virginia Recovery Surcharge which allows the Company to recover the gross receipts tax imposed by the
Commonwealth of Virginia.
• An Administrative Expense Fee to recover a portion of internal costs and expenses incurred by the Company to
implement, administer, and comply with federal regulations and programs.
All taxes, tax-like charges and the tax-related surcharges are referred to collectively as "Tax(es)."
• The Company will assess all applicable taxes and the customer will be responsible for paying these taxes.
If the Company collects Taxes and a challenged Tax is found to have been invalid and unenforceable, and if the amounts
collected were retained by the Company or delivered over to the jurisdiction and returned to the Company, the Company, in its
sole discretion, may reduce service rates for a fixed period of time in the future in order to flow-through to customers an
amount equivalent to the amounts collected, credit or refund such amounts to affected customers (less its reasonable
administrative costs), or negotiate an arrangement with the jurisdiction to provide a future benefit for customers in that
jurisdiction.
• The Company reserves the right to collect any applicable Taxes retroactively.
If the Customer provides the Company with a duly authorized exemption certificate the Company will exempt the Customer in
accordance with law, effective on the date the Company receives the properly executed certificate.
• There are some charges that are not eligible for exemption.