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Nextel® Terms and Conditions of Service

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 Nextel Online® Services.

Kilobytes may be used for, without limitation, browsing the Internet, accessing Nextel Online® Applications 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 Nextel Online® 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 CONNECTSM 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 CONNECTSM TRANSMISSIONS ARE ROUNDED-UP AND BILLED TO THE NEXT SECOND. DATA USAGE FOR NEXTEL ONLINE® 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 Nextel's net income or property. Customer shall be responsible for all taxes and fees (whether imposed upon Customer or Nextel) that are measured by gross receipts from sales made to Customer or imposed as a per-line 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. Any Customer who is eligible for an exemption from any tax or fee must provide Nextel with a valid and properly executed exemption certificate for the exemption to be effective. Customer shall provide Nextel with the Primary Place of Use (i.e., Customer's residential street address or primary business address) for each unit activated on Customer's account, and notify Nextel of any changes in such address. Additional fees and assessments apply to Customer's monthly Service Plan. The charges may change and may vary depending on where customer is located. The charges include, but are not limited to, a Universal Service Fund assessment and a Telephone Relay Service fee. Nextel also imposes a Federal Programs Cost Recovery ("FPCR") fee that is not a tax or

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