Several AWS services, including Amazon Connect and Amazon Chime (Meetings, Voice Connector, Business Calling and Chime SDK), include charges that may be classified as charges for telecommunications services for federal as well as state and local purposes. Telecommunications services are subject to specified taxes, fees and surcharges at the federal, state, and local levels. The applicability of any taxes, fees, or surcharges on telecommunications services depends on, among other determinative factors, the type of service you purchase and the service’s sourcing location.
Please note: components of the Amazon Connect and Amazon Chime services may be sold by one or more of the following entities: Amazon Web Services, Inc. (“AWS”), Amazon Web Services EMEA SARL ("AWS Europe"), Amazon Internet Services Private Limited, AMCS LLC (“AMCS”), AMCS SG Private Limited (“AMCS Singapore”), or other affiliates of AWS. As a result, you may see charges from one or more of these entities on your bill.
Any service classified as a telecommunications service may be subject to taxes, fees and surcharges imposed or authorized by applicable authorities. The applicable taxes, fees, and surcharges ultimately depend on many factors, including, but not limited to, the character of 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 run 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. The Government Fees and Taxes section of your invoice includes taxes, fees and surcharges that we are obligated to collect from you. The Other Fees and Monthly Surcharges category includes the taxes, fees, and surcharges that we are permitted to collect from you, which include a Federal Universal Service Fund Surcharge (and, if applicable, a State Universal Service Fund Surcharge) to recover charges imposed on us by the government to support universal access to telecommunications services in the United States.
You may be eligible to utilize applicable tax exemptions for future purchases from AWS and AMCS if you are able to provide a valid tax exemption certificate. Please follow this link for more information regarding the Amazon Tax Exemption Program (ATEP).
Amazon Media Communications Services, 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 here. If you do not update yourdetails 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 Canada Revenue Agency site and the Revenu Québec site.
Please note that Invoices to Canadian customers hosting telecommunication services in a US Region will include both Canada and US taxes and other fees. The Government Fees and Taxes section of the invoice includes taxes, fees and surcharges that we are obligated to collect from you. The Other Fees and Monthly Surcharges category includes the taxes, fees, and surcharges that we are permitted to collect from you, which include a Federal Universal Service Fund Surcharge (and, if applicable, a State Universal Service Fund Surcharge) to recover charges imposed on us by the government to support universal access to telecommunications services in the United States.