I just opened my phone bill and happened to look it over.
The basic charge from Verizon for unlimited, basic service is $6.87. The Federal "line subscriber charge" (whatever that means) is $5.83. If that's considered some kind of tax, it is an 85% tax on a service purchased from a private corporation.
The total "taxes" for both State & Federal come to about 20% of the cost of the phone services we purchase.
Since phone service, today, is considered a necessity, I remember reading some time ago that welfare beneficiaries receive a free cell phone (I believe with limited minutes, though). I guess it's cheaper to give them a cell phone with limited minutes for emergencies than it would be to give them a land line.
The same thing is true of my wireless bill and TV cable service.
These taxes/fees/charges would be most impactful on the middle class (the fellow making $40-$100K a year; who also may be paying for his own health insurance and paying income taxes to Fed, State & Local entities)who have less disposable income than the more wealthy. Of course, they don't impact the very poor at all, since their phone service is free.