Wiktionary(0.00 / 0 votes)Rate this definition: 1  lenticular(Noun) A lenticular image. 2  lenticular(Noun) A lenticular galaxy. 3  lenticular(Adjective) Of or pertaining to a lens.  lenticular(Adjective) Shaped like a biconvex 1  lens. lenticular(Adjective) Relating to a lenticular image.
Cell phones provided for personal reasons (or that are primarily used for personal reasons) are not exempt from the normal recordkeeping requirements necessary to exclude business-related use from the employee's income as a working condition fringe benefit. To the extent no records are kept, such employer-provided cell phones are generally taxable.
The feds have proposed taxing 25% of business cell phone use as income. That means someone who's in a 28% tax bracket and whose work cell phone costs their company $1,000 a year would pay $70 more in federal income tax. New York City residents now pay between 17% and 20% in cell phone taxes, charges and fees.