Section 2 - Rules and Regulations

Obligations of the Customer

2.?? The Customer is responsible for the payment of all charges for Service(s) provided under this Tariff and for the payment of all assessments, duties, fees, surcharges, taxes, or similar liabilities whether charged to or against the Company or the Customer. This includes but is not limited to amounts the Company is required by governmental, quasi-governmental, or other entities to collect and/or to pay to designated entities. The Company may adjust its rates and charges or impose additional rates and charges on its Customer in order to recover these amounts. Unless specified otherwise herein, if an entity other than the Company (e.g., another carrier or supplies) imposes charges on the Company in connection with a Customer's Service, that entity's charges will be passed through to the Customer. The Customer is responsible for the payment of all such charges.

Taxes and Assessments (without prepaid cards)

2.?? Unless otherwise specified herein, all stated charges in this Tariff are computed by the Company exclusive of any assessments, duties, fees, surcharges, taxes, or similar liabilities levied against the Company by governmental, quasi-governmental, or other entities such as federal, state, or local government. Such assessments, duties, fees, surcharges, taxes, or similar liabilities shall be paid by the Customer in addition to the charges stated in this Tariff. All such charges shall be shown as a separate line item on the Customer's bill.

2.?? Pending the conclusion of any litigation challenging a jurisdiction's or body's right to impose any assessments, duties, fees, surcharges, taxes, or similar liabilities, the Company may elect to waive or impose and collect a charge covering such assessments, duties, fees, surcharges, taxes, or similar liabilities, unless otherwise constrained by court order or direction. All such charges will be shown as a separate line item on the Customer's bill. If the Company has collected any assessments, duties, fees, surcharges, taxes, or similar liabilities and any of the challenged assessments, duties, fees, surcharges, taxes, or similar liabilities are found to have been invalid and not enforceable, the Company will credit or refund such sums to each affected Customer if (1) the Company has retained such funds or (2) the Company has remitted such funds to the collecting jurisdiction or body and the funds have been returned to the Company.

2.?? In order to be granted exemption status, a Customer claiming exempt status must provide the Company with copies of all relevant exemption certificates and documents required by the Company. New Customers are required to provide the requested documentation at the time Service is ordered for new Customers. Failure to provide the required documentation at the time Service is ordered will result in all assessments, duties, fees, surcharges, taxes, or similar liabilities (as described in Section 2.?? of this Tariff) being levied by the Company on the Customer's Service. The Customer will be responsible for the payment of all such charges.

2.?? At the Company's option, the Company may accord the Customer exempt status upon receipt of the required documentation after Service is ordered. However, the Customer will be billed for all applicable assessments, duties, fees, surcharges, taxes, or similar liabilities as described in Section 2.?? of this Tariff. The Customer is responsible for the payment of same until such time as the Company has ceased billing the applicable assessments, duties, fees, surcharges, taxes, or similar liabilities. Failure to pay the appropriate assessments, duties, fees, surcharges, taxes, or similar liabilities prior to exempt status being accorded by the Company will result in termination of Service.

2.?? Taxes and Assessments (with prepaid cards)

2.??.1 For the Company's Prepaid Calling Card the usage rates in Section 4 of this Tariff are inclusive of all assessments, duties, fees, surcharges, taxes, or similar liabilities except for point-of-sales ("sales and excise") taxes. For all Services other than the Prepaid Calling Card, the usage rates in Section 4 of this Tariff are exclusive of all applicable assessments, duties, fees, surcharges, taxes, or similar liabilities.

2.??.2 Unless otherwise specified herein, all stated charges in this Tariff are computed by the Company exclusive of any assessments, duties, fees, surcharges, taxes, or similar liabilities levied against the Company by governmental, quasi-governmental, or other entities such as federal, state, or local government. Such assessments, duties, fees, surcharges, taxes, or similar liabilities shall be paid by the Customer in addition to the charges stated in this Tariff. All such charges shall be shown as a separate line item on the Customer's bill.

2.??.3 Pending the conclusion of any litigation challenging a jurisdiction's or body's right to impose any assessments, duties, fees, surcharges, taxes, or similar liabilities, the Company may elect to waive or impose and collect a charge covering such assessments, duties, fees, surcharges, taxes, or similar liabilities, unless otherwise constrained by court order or direction. All such charges will be shown as a separate line item on the Customer's bill. If the Company has collected any assessments, duties, fees, surcharges, taxes, or similar liabilities and any of the challenged assessments, duties, fees, surcharges, taxes, or similar liabilities are found to have been invalid and not enforceable, the Company will credit or refund such sums to each affected Customer if (1) the Company has retained such funds or (2) the Company has remitted such funds to the collecting jurisdiction or body and the funds have been returned to the Company.

2.?? Taxes and Assessments (continued)

2.??.4 In order to be granted exemption status, a Customer claiming exempt status must provide the Company with copies of all relevant exemption certificates and documents required by the Company. New Customers are required to provide the requested documentation at the time Service is ordered for new Customers. Failure to provide the required documentation at the time Service is ordered will result in all assessments, duties, fees, surcharges, taxes, or similar liabilities (as described in Section 2.??.?? of this Tariff) being levied by the Company on the Customer's Service. The Customer will be responsible for the payment of all such charges.

2.??.5 At the Company's option, the Company may accord the Customer exempt status upon receipt of the required documentation after Service is ordered. However, the Customer will be billed for all applicable assessments, duties, fees, surcharges, taxes, or similar liabilities as described in Section 2.??.?? of this Tariff. The Customer is responsible for the payment of same until such time as the Company has ceased billing the applicable assessments, duties, fees, surcharges, taxes, or similar liabilities. Failure to pay the appropriate assessments, duties, fees, surcharges, taxes, or similar liabilities prior to exempt status being accorded by the Company will result in termination of Service.

4.?? USF Charge

Customers will be assessed a monthly USF Charge which is equal to 4.9% of the Customer's total net interstate retail charges (including usage, non-usage, and PICC) after the application of all other discounts and credits. USF charges are neither contributory to or eligible to receive discounts or are eligible to contribute to meeting minimum monthly usage requirements. A Customer will not be required to pay the USF charges if it demonstrates to the Company's reasonable satisfaction that the Customer is acquiring the Company's Service for resale, i.e. not for its own internal use.

4.?? PICC (choice #1 if you are not going to pass through the charge)

Customers that are presubscribed to any of the Company's switched access outbound Services contained in this Tariff are subject to an undiscountable PICC which is a per line (local exchange carrier provided Switched Access Line) monthly charge. The Company shall assess the Customer an undiscounted per line charge from the following rate schedules:

Primary line residential $0.53 per line per month

Multi-line residential $1.50 per line per month

Single line business $0.53 per line per month

Multi-line business $2.75 per line per month

The single business line rate will be assessed in cases where the Company can determine that the Customer has one line. In all other cases, the Customer will be assessed the multi-line business charge for each line. PICC charges are neither contributory to or eligible to receive discounts or are eligible to contribute to meeting minimum monthly usage requirements.

4.?? PICC (choice #2 if you are going to pass through the charge)

Customers that are presubscribed to any of the Company's switched access outbound Services contained in this Tariff are subject to an undiscountable PICC which is a per line (local exchange carrier provided Switched Access Line) monthly charge. PICC charges are neither contributory to or eligible to receive discounts or are eligible to contribute to meeting minimum monthly usage requirements. If the DUC, CLEC, or LEC imposes the PICC on the Company in connection with a Service, that entity's charges will be passed through to the Customer. The Customer is responsible for all such charges.

ADD THIS TO THE END OF THE PICC PARAGRAPH IF YOU HAVE BRI, PRI, OR CENTREX LINES.

The Customer will be charged a monthly charge of $13.75 per ANI presubscribed to the Company's Service and which accesses the Service via LEC or CLEC provided Binary Rate Interface (BRI) or Primary Rate Interface (PRI) in lieu of the charges set forth above.

The Customer will be charged a monthly charge of $.31 per ANI presubscribed to the Company's Service and which accesses the Service via LEC or CLEC provided Centrex.