Communications Tax Consultant — Partner/Reseller Program Structuring (Telecom/VoIP)

Overview We're a facilities-based CLEC/VoIP provider (UCaaS, SIP trunking, cloud fax) seeking a few hours of expert consulting on communications tax as it applies to our partner program. We already run Avalara AFC for tax calculation, this engagement is about getting the partner-program mechanics right, not standing up a new tax engine. We operate three partner tiers and need clear guidance on tax treatment for each: Agent (referral): we bill the end customer directly; partner earns commission Wholesale: partner buys service and resells under their own brand BYOC (bring-your-own-carrier): partner brings their own carrier/trunks, or optionally uses ours. What we need answered Who is the "seller of record," and who bears collection/remittance obligations in each model? Resale/exemption certificate handling for wholesale partners: what to collect and how to avoid double taxation on the same service Pass-through treatment of federal & state USF, 911, and telecom-specific surcharges in wholesale/BYOC arrangements Nexus implications as partners bring customers into new states How to structure invoicing and partner contracts so tax responsibility is clean and defensible under audit Ideal candidate Deep communications/telecom tax expertise specifically (not general sales-and-use) Familiarity with the CLEC/VoIP regulatory and tax landscape (USF/USAC, FCC, state PUCs) Experience advising on wholesale/reseller and agency structures Avalara AFC experience a plus Engagement Hourly, roughly 5–10 hours to start, async-friendly with one or two working calls to walk through our structure. Please share relevant telecom/VoIP client experience when you apply.