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access are charged to the customer that initiates the transmission and, unless a rate plan includes unlimited transmissions or access, are calculated by multiplying the duration of the transmission (including the six (6) second period referred to above) by the applicable rate and the number of participants. Customer will not be charged for sending or receiving call alert transmissions (“Call Alerts”), but will be deemed to have initiated a new Direct Connect® transmission if Customer responds to a Call Alert, even if Customer responds within six (6) seconds of receiving the Call Alert. Text and numeric messaging will be charged on a per message basis; however, Customer may elect to purchase a certain number of messages for a fixed monthly price. Any messages in excess of Customer's allotted messages will be charged at the per message rate. Depending on the plan, Customer may be charged on a per kilobyte basis (one megabyte equals 1024 kilobytes and one kilobyte equals 1024 bytes), for Customer's use of Wireless Data Services. Kilobytes may be used for, without limitation, browsing the Internet, accessing Wireless Data Services and for reading, sending and responding to email. Airtime minutes allotted to Customer under Customer's wireless calling plan may be used in connection with certain Wireless Data Services. CUSTOMERS ARE CHARGED AT LEAST ONE (1) MINUTE OF AIRTIME FOR ALL

WIRELESS CALLS AND AT LEAST SIX (6) SECONDS OF AIRTIME FOR ALL DIRECT CONNECT® TRANSMISSIONS, REGARDLESS OF LENGTH. AFTER THE INITIAL MINUTE, AIRTIME CHARGES FOR WIRELESS CALLING ARE ROUNDED-UP AND BILLED TO THE NEXT SECOND OR TO THE NEXT MINUTE, DEPENDING ON CUSTOMER'S SERVICE PLAN. AFTER SIX (6) SECONDS, DIRECT CONNECT® TRANSMISSIONS ARE ROUNDED-UP AND BILLED TO THE NEXT SECOND. DATA USAGE FOR WIRELESS DATA SERVICES IS ROUNDED TO THE NEAREST ONE-TENTH (1/10) OF A KILOBYTE.

Taxes, Fees and Assessments. Customer shall pay all federal, state, and local taxes and fees that are imposed on transactions subject to this Agreement. Customer shall not be responsible for taxes and fees imposed on Sprint's net income or property. Customer shall be responsible for all taxes and fees (whether imposed upon Customer or Sprint) that are measured by gross receipts from sales made to Customer or imposed as a perline or per-unit charge. Applicable taxes and fees include, but are not limited to, the following: federal, state, and local excise taxes, sales and transaction taxes, gross receipts taxes, utility taxes, and statutory 911 fees. If Customer is eligible for an exemption from any tax or fee, Customer must provide Sprint with a valid and properly executed

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