THE FOLLOWING TERMS APPLY TO THE ACCUTAX PRO SERVICE PROVIDED BY THE COMPLIANCE GROUP (TCG). BY ACCEPTING A SERVICE ORDER FOR ACCUTAX PRO SERVICE, THE CUSTOMER AGREES TO THESE TERMS IN ADDITION TO THE GENERALLY APPLICABLE TERMS AND CONDITIONS SET FORTH IN THE MASTER SERVICE AGREEMENT.

AccuTax Pro Service is an outsourced communications tax compliance service offered by TCG through its strategic partners at TaxConnex^®. It is a “white glove” service provided by experienced tax professionals assigned to each customer’s account. This service is tailored for medium-to-large enterprise providers of communications services, typically generating more than $50,000 per month in taxable communications services revenue and operating in at least three tax jurisdictions.

Overview:

Through the partnership with TaxConnex^®, TCG provides nationwide, state, and local communications and digital goods & services transaction tax, as well as 911/E911 Compliance & Reporting Services (Tax / 911 C&R Services).

AccuTax Pro Service includes the following scope of services:

• Preparation and filing of communications tax and 911 returns
• Remittance of taxes and 911 fees to the appropriate jurisdictions
• Management of tax calendar and filing frequency changes
• Management of nexus thresholds
• Management of taxability rules and regulations
• Handling of notices
• Audit support
• Tax exemption/resale certificate management support

The pricing structure of AccuTax Pro Service includes the following additional services subject to two hours per-month of ad-hoc support:

• Addressing questions
• Handling special projects
• Assisting with new products/services/territories
• Managing tax rate changes (monthly or quarterly)

TCG passes the services obtained from TaxConnex^® to the customer through a subcontractor relationship. No additional fees are due to TaxConnex^® unless expressly authorized and approved by the customer in advance.

The customer must establish a separate escrow account for tax remittances.

AccuTax Pro Service acts as an off-premise sales and telecom tax resource, providing a comprehensive range of services for a fixed monthly fee. This includes return preparation and filing, payment remittance, tax registrations and renewals, custom reports, audit assistance, consulting, exemption certificate support, and general help desk support.

Monthly Fixed-Fee Inclusions:

• Maintenance and updating of the tax calendar
• Mapping taxes to tax returns
• Calculation of tax liability based on tax billed, use tax accrued, tax credits, and adjustments
• Preparation and remittance of tax returns and tax/911 fees according to state and local requirements
• Secure storage of filed tax returns, filing confirmations, and payment records accessible through the client portal in TaxConnex^® proprietary database, Client Connexion™
• Preparation of reports allocating tax liability to appropriate GL accounts (standard or custom reports at no additional charge)
• Responding to routine jurisdiction correspondence and inquiries
• Other activities such as assisting with jurisdictional audits and responding to general inquiries on sales and use tax issues

Monthly Fixed-Fee Exclusions:

• Sales tax data reconciliation and accounts payable activities
• General ledger activities (Customer makes corresponding journal entries based on the report provided by TaxConnex^®)
• Sales tax registrations and renewals that fall outside the two hours per-month of ad-hoc support
• Property tax and income tax filings
• Non-compliance remediation activities (Voluntary Disclosure Agreements and Amnesty)
• Sales tax consulting services exceeding two hours per-month
• Sales tax exemption certificate management

TaxConnex^® is a leading provider of professionally-managed Tax / 911 compliance and consultative services. Through TaxConnex^® and TCG’s partnership, we offer a comprehensive package of Regulatory, Corporate, Tax, and 911 compliance and consultative services.

TaxConnex^® distinguishes itself by providing professional resources, including Certified Public Accountants and other tax professionals, to deliver compliance services with the aid of technology. This approach leads to client-intimate engagement, flexibility, and customization for each client. As a TaxConnex^® client, benefits include access to professional sales and telecom tax resources, stability with a dedicated point of contact, clear connection between tax data and returns, flexibility for process adjustments, reduced notice activity, enhanced jurisdictional equity, and increased accuracy of returns.