The government has never really known what to do with VoIP.
On the one hand, VoIP is a telephony service, and as such some people argue it should be regulated and taxed in the same vein as other telephony services (such as traditional PTSN networks).
On the other hand, VoIP is an online service, a platform that isn’t so different from any other online application you might utilize, and one that should be open to new, small service providers. Seen from this angle, the notion of taxing and regulating VoIP has been a thorny issue, to say the least.
Over the years, as VoIP has increased and improved the services it’s offered and gradually transformed further and further into a full-service telephony platform, VoIP has seen increasing regulatory and tax burdens placed upon it. These burdens have dramatically changed the VoIP landscape- especially for small VoIP providers and organizations looking to become VoIP providers.