What is the difference between a VoIP subscriber and a VoIP customer in Part II.B of the form?
The parties you may think of as retail customers are called subscribers in Part II.B. They purchase a VoIP service subscription for their own purposes and do not resell VoIP service to another entity. The term customer is intended to mean a wholesale customer. A wholesale customer would purchase VoIP components or services from your company and resell them to third parties as part of its own VoIP service. The number of companies that are reselling your companys VoIP service in a particular state is reported in Column (3) of Part II.B.
