US LEC of Tennessee Inc. - Kentucky Public Service Commission

12. TaxesGeneral Terms and Conditions - Part APage 10Except as otherwise stated in this Agreement, the Parties agree that if anydispute arises as to the interpretation of any provision of this Agreementor as to the proper implementation of this Agreement, either Party maypetition the Commission for a resolution of the dispute. However, eachParty reserves any rights it may have to seek judicial review of any rulingmade by the Commission concerning this Agreement.12.1 Definition. For purposes of this Section, the terms “taxes” and “fees” shallinclude but not limited to federal, state or local sales, use, excise, grossreceipts or other taxes or tax-like fees of whatever nature and howeverdesignated (including tariff surcharges and any fees, charges or otherpayments, contractual or otherwise, for the use of public streets or rightsof way, whether designated as franchise fees or otherwise) imposed, orsought to be imposed, on or with respect to the services furnishedhereunder or measured by the charges or payments therefore, excludingany taxes levied on income.12.2 Taxes and Fees Imposed Directly On Either Seller or Purchaser.12.2.1 Taxes and fees imposed on the providing Party, which are not permittedor required to be passed on by the providing Party to its customer, shallbe borne and paid by the providing Party.12.2.2 Taxes and fees imposed on the purchasing Party, which are not requiredto be collected and/or remitted by the providing Party, shall be borne andpaid by the purchasing Party.12.3 Taxes and Fees Imposed on Purchaser But Collected And Remitted BySeller.12.3.1 Taxes and fees imposed on the purchasing Party shall be borne by thepurchasing Party, even if the obligation to collect and/or remit such taxesor fees is placed on the providing Party.12.3.2 To the extent permitted by applicable law, any such taxes and/or feesshall be shown as separate items on applicable billing documentsbetween the Parties. Notwithstanding the foregoing, the purchasing Partyshall remain liable for any such taxes and fees regardless of whether theyare actually billed by the providing Party at the time that the respectiveservice is billed.12.3.3 If the purchasing Party determines that in its opinion any such taxes orfees are not payable, the providing Party shall not bill such taxes or feesto the purchasing Party if the purchasing Party provides writtencertification, reasonably satisfactory to the providing Party, stating that it is10/19/99Kentucky20 of 303