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Convergence and Bundling: The Impact on
State and Local Telecommunications Taxes
Bruce Nelson
Dee TagliaviaNotes
1 Leslie Cauley, AT&T
Tests its Mettle as a Local Phone Firm on Pacific Bell’s Turf, Wall St. J., Jul.
16, 1999, at A1.
2 Lisa G. Everitt, Qwest
Offers Combo Internet, Phone Deal, Rocky Mtn. News, Aug. 11, 1999, at B1.
3 The added value of
convergence arises from two factors: first, from the fact that convergence allows
tailoring to a customer’s usage pattern; and second, from the fact that it creates
opportunities for cross-service discounts. M.J. Richter, Everything’s Coming Up
Convergence, 236 Telephony 28, June 28, 1999, at 28.
4 Id.
5 Pub. L. No. 104-104, 110
Stat. 56 (codified in scattered sections of 47 U.S.C.).
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