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Telecommunications Services

Customers Impacts

Certain AWS services or components of AWS services are subject to regulation by communications regulatory agencies around the world. AWS sells regulated telecommunication services through affiliated entities under the AMCS Brand (for more detail, see our Service Terms). 

Telecommunication services that operate from AWS Regions in the United States are subject to taxes, fees and surcharges imposed or authorized by federal and local regulatory authorities. The applicable taxes, fees, and surcharges ultimately depend on many factors, including, but not limited to, the service you purchase, the tax location address associated with your account, the tax location address associated with anyone you have authorized to use the telecommunications services, or the location of the AWS data center region where you operate the service or services.

Taxes and fees on telecommunications services are classified as either “Government Fees and Taxes” or “Other Fees and Monthly Surcharges” on your AWS invoice and include taxes, fees, and surcharges that we are obligated to collect from customers. For services that operate from a US Region, this includes a Federal Universal Service Fund (FUSF) Surcharge (and, if applicable, a State Universal Service Fund Surcharge) to support universal access to telecommunications services in the United States.

Customers in the United States are also subject to emergency calling fees (e.g., 911, 988 fees) that apply to certain AWS telecommunication services capable of making emergency calls.

Customers with a valid tax exemption may not be eligible for an exemption from the taxes, fees, and surcharges on telecommunication services. Customers exempt from FUSF Surcharges must provide evidence of their exempt status as provided under Part 90, Subpart B of the Federal Communication Commissions’ rules. Customers should work with their legal advisor to determine eligibility for an exemption from the FUSF Surcharge.
 

Customers in Canada

AMCS LLC ("AMCS") is an United States entity registered for Canadian Goods and Services Tax (“GST”)/ Harmonized Sales Tax (“HST”), Quebec Sales Tax (“QST”), and British Columbia and Saskatchewan Provincial Sales Taxes (“PST”). In general terms, AMCS accounts for GST/HST/QST and PST on the sale of telecom services (e.g., portions of Amazon Chime and Amazon Connect at the rates applicable in the Canadian province where you are located, determined by the billing address associated with your AWS account).

AMCS’s prices, as listed online, do not include applicable taxes. The commercial invoice and tax invoice you receive will include a separate line item for taxes charged by AMCS. The detailed billing report in your billing console will also include information about the taxes charged by AMCS. Please note that both invoices will be issued by AWSI on behalf of AMCS.

To ensure the correct tax rate is applied and that your tax invoice includes the correct details, please ensure you provide your GST/HST/PST numbers as well as the correct business address on the Tax Setting page. If you do not update your details in the Tax Settings page, your current details from your billing and contact address will be used to determine the tax treatment and will appear on your invoice.

If you are using AMCS services for business purposes and are a GST/HST/QST registrant, you may be entitled to credit GST/HST or QST paid on services provided by AMCS in your respective GST/HST or QST return. More information regarding this tax recovery can be found at the website of the Canada Revenue Agency and the website of Revenu Québec. 

Please note that Invoices to Canadian customers hosting telecommunication services in a US Region will include both Canada and US taxes and other fees.