Are Internet Service Providers (ISPs) exempt?
An ISP that obtains a broadband connection or service from an unaffiliated entity, which it incorporates into its own high-speed Internet-access service, is exempt from reporting broadband connections in Part I of Form 477. Instead, the obligation to report the broadband connection rests with the underlying facilities-based provider. (If the entities are affiliated, they may mutually agree that the ISP will report the broadband connections on a Form 477 that it files.
