The IRS earlier this month was looking to tax the personal use of business cell phones.  It was considered a perk!.  To have a wireless tether 24x365 was a perk!  

They have since backed down, but the point is not this instant but what comes next.  What you should understand is that even at the federal level they are looking for new tax revenues.  

But cellphones represent a hornet's nest of issues when it comes to billing.  Its rare that the cellphone is a corporate charge.  Most of the time the billing is personal with expenses.  Its interesting that the IRS did not try to attack this from the opposite direction.  In effect the subsidy is the opposite way with the employee floating their employer. Mind you we have not gotten to the point where the IP-PBX has disappeared and its all wireless.  Lets drag picocells and dualmode into this to while we are at it.

All of these issues are great points of discussion to bring up when next the idea of taxing telecom comes up.  I would expect the issue to come up alot this year.