On January 28, 2004, we sent a letter notifying you of a taxation change for certain Push to Talk Mobile to Mobile only service plans. SouthernLINC Wireless always interprets tax laws in favor of our customers. However, tax authorities have recently clarified that cell phone access combined with Push to Talk Mobile to Mobile access causes the combined totals to be taxable. This tax is assessed for fixed monthly charges incurred on or after February 1, 2004.

We designed our Push to Talk Mobile to Mobile only plans as a solution for customers who prefer using our Push to Talk Mobile to Mobile service exclusively. Cellular telephone capability is also available upon request at no additional charge, and customers are only billed for the phone minutes they use.

Our Push to Talk Mobile to Mobile service is currently not subject to federal, state or local taxes. However, cell phone capability is subject to these taxes. Tax authorities clarified that cell phone access combined with Push to Talk Mobile to Mobile access causes the combined totals to be taxable. The tax laws apply to all wireless carriers.

Customers with Push to Talk Mobile to Mobile only plans without cell phone capability should not see an increase in taxes. To see which sub accounts have an Push to Talk Mobile to Mobile only service plan combined with phone capability, please reference your bill statement. A list of all Push to Talk Mobile to Mobile only service plans is below for reference. If you have any questions, please call SouthernLINC Wireless Customer Support at 1-800-406-0151.

Thank you for being a SouthernLINC Wireless Customer.