If your business already has a PBX or phone system you’re happy with, SIP trunking replaces the physical phone lines feeding it with a set of internet-based voice channels instead. There’s no need to rip out working hardware just to stop paying for legacy copper lines.
SIP trunks scale up and down with actual call volume, which matters most for businesses with seasonal spikes or a call centre-style setup, since you’re not stuck paying for fixed physical lines that sit idle most of the year.