Direct answer
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SIP trunking is a way to deliver phone service over an internet connection instead of over dedicated telephone lines, using the Session Initiation Protocol to set up and tear down calls between a business phone system and a provider that connects to the public telephone network.[1][2] The trunk itself is virtual: an internet telephony service provider carries your calls in software, so a company with an IP-PBX no longer needs the physical T1 or PRI circuits that older systems required.[1][6] SIP handles the call signaling while the voice travels separately as RTP media packets, and a session border controller usually sits at the network edge to secure and normalize the traffic.[2][3][5] Because capacity is measured in concurrent call paths rather than physical lines, you can add or remove channels without installing hardware, and a service that reaches the regular phone network falls under the FCC's interconnected VoIP rules for 911 and caller location.[6][10][11]