Pursuant to regulations promulgated in NUSF-1, Progression Order No. 18 (“NUSF VoIP Order”), the Nebraska Commission has classified all providers of interconnected VoIP service providers with retail customer billing addresses in the state as providers of “telecommunications” service subject to the state’s Universal Service Fund contribution requirements. As of April 2007, all interconnected VoIP providers were required to register with the Commission and remit state universal service fund surcharges to the Nebraska Commission.