The New Jersey Division of Taxation ruled that fees for Voice Over Internet Protocol (VOIP) services that were charged to in-state customer service addresses were subject to sales tax. The state’s tax code imposes a tax on receipts from every sale of interstate or intrastate telecommunications charged to addresses in the state. The definition of telecommunications services is broad enough that it includes VOIP services. Also, the VOIP service provider must collect and remit the New Jersey 911 system fee on behalf of their in-state customers that have access to the system. (New Jersey Division of Taxation, Notice, Sales and Use Tax, Feb. 23, 2005)