§  54.708   De minimis exemption.

   If a contributor's contribution to universal service in any given year
   is less than $10,000 that contributor will not be required to submit a
   contribution or Telecommunications Reporting Worksheet for that year
   unless it is required to do so to by our rules governing
   Telecommunications Relay Service (47 CFR 64.601 et seq. of this
   chapter), numbering administration (47 CFR 52.1 et seq. of this
   chapter), or shared costs of local number portability (47 CFR 52.21 et
   seq. of this chapter). The foregoing notwithstanding, all
   interconnected VoIP providers, including those whose contributions
   would be de minimis , must file the Telecommunications Reporting
   Worksheet. If a contributor improperly claims exemption from the
   contribution requirement, it will subject to the criminal provisions of
   sections 220(d) and (e) of the Act regarding willful false submissions
   and will be required to pay the amounts withheld plus interest.

   [ 64 FR 41331 , July 30, 1999, as amended at  71 FR 38797 , July 10, 2006]

   Effective Date Note:   At  71 FR 38797 , July 10, 2006, § 54.708 was
   amended by adding a new sentence after the first sentence. This text
   contains information collection and recordkeeping requirements and will
   not become effective until approval has been given by the Office of
   Management and Budget.