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12. What method should a cellular mobile radio service provider use to allocate telecommunications revenue to the intrastate jurisdiction? Where a factor is used to allocate a cellular mobile radio service provider’s telecommunications revenue to the intrastate jurisdiction, the factor used must be the complement to the factor used to allocate telecommunications revenue to the federal jurisdiction. This applies regardless of whether the federal factor is based on direct assignment, a good-faith estimate, or use of the federally-approved “safe harbor” allocation method. Just as required in the federal jurisdiction, a reporting entity using the good faith estimate method must provide all relevant supporting documentation for the intrastate allocation if requested by the Commission. For revenues that are not reported to the Federal jurisdiction (such as text messaging, outroamer, reseller, and intracompany), the reporting entity should use direct assignment if possible to attribute and report Wisconsin intrastate revenue. In the absence of specifically available data to permit classification to the interstate and intrastate jurisdictions, a provider may use a good-faith estimate, or the complement to the federally-approved “safe harbor” percentage. The safe harbor percentages are as follows:
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