iBasis Retail Idaho Inc.pdf

iBasis Retail, Inc. Idaho PUC Tariff No. 1

Original Page 1

Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

iBASIS RETAIL, INC.

REGULATIONS AND SCHEDULE OF CHARGES FOR RESALE OF COMPETITIVE
INTEREXCHANGE TELECOMMUNICATIONS SERVICES WITHIN THE STATE OF
IDAHO

This tariff contains the descriptions, regulations, and rates applicable to the furnishing of services
or facilities for telecommunications services furnished by iBasis Retail, Inc. (“iBasis Retail” or
the “Company”), with principal offices at 20 Second Avenue, Burlington, Massachusetts 01803.
This tariff applies to the Company’s interexchange and prepaid telecommunications services
furnished within the State of Idaho. This tariff is on file with the Idaho Public Utilities
Commission, and copies may be inspected, during normal business hours, at the Company’s
principal place of business.

Customer Service Contact: Rachel Albert, Senior Manager - Quality Analysis, 1-877-291-9783
Regulatory Contact: Ellen Schmidt, Senior Counsel, 781-505-7500

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Original Page 2
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

CHECK SHEET

The sheets of this tariff are effective as of the date shown at the bottom of the respective sheet(s).
Original and revised sheets as named below comprise all changes from the original tariff and are
currently in effect as of the date on the bottom right-hand side of this sheet.

SHEET REVISION SHEET REVISION

1 Original 28 Original
2 Original 29 Original
3 Original
4 Original
5 Original
6 Original
7 Original
8 Original
9 Original
10 Original
11 Original
12 Original
13 Original
14 Original
15 Original
16 Original
17 Original
18 Original
19 Original
20 Original
21 Original
22 Original
23 Original
24 Original
25 Original
26 Original
27 Original

* - Indicates Revised Sheet

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Original Page 3
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

TABLE OF CONTENTS

Title Sheet ........................................................................................................................... 1
Check Sheet ......................................................................................................................... 2
Table of Contents ................................................................................................................ 3
Symbols ............................................................................................................................... 4
Tariff Format Sheets ............................................................................................................ 5
Section 1 - Technical Terms and Abbreviations ................................................................. 6
Section 2 - Rules and Regulations ....................................................................................... 9

Section 3 - Description of Service ..................................................................................... 24

Section 4 - Rates and Charges ........................................................................................... 29

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1

Original Page 4
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SYMBOLS

The following are the only symbols used for the purposes indicated below:

D - Delete Or Discontinue

I - Change Resulting In An Increase To A Customer’s Bill

M - Moved To Or From Another Tariff Location

N - New

R - Change Resulting In A Reduction To A Customer’s Bill

T - Change In Text Or Regulation But No Change In Rate Or Charge

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1

Original Page 5
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

TARIFF FORMAT SHEETS

A. Sheet Numbering: Sheet numbers appear in the upper right corner of the page.
Sheets are numbered sequentially. However, new sheets are occasionally added
to the tariff. When a new sheet is added between sheets already in effect, a
decimal is added. For example, a new sheet added between pages 11 and 12
would become page 11.1.

B. Sheet Revision Numbers: Revision numbers also appear in the upper right corner
of each sheet where applicable. These numbers are used to indicate the most
current page version on file with the Commission. For example, a 4th Revised
Sheet 13 would cancel a 3rd Revised Sheet 13. Consult the Check Sheet for the
sheets currently in effect.

C. Paragraph Numbering Sequence: There are nine (9) levels of paragraph coding.
Each level of coding is subservient to its next higher level:

2.
2.1
2.1.1
2.1.1.A
2.1.1.A.1
2.1.1.A.1.(a)
2.1.1.A.1.(a).I
2.1.1.A.1.(a).I.(i)
2.1.1.A.1.(a).I.(i).(1)

D. Check Sheets: When a tariff filing is made with the Commission, an updated
Check Sheet accompanies the tariff filing. The Check Sheet lists the sheets
contained in the tariff, with a cross reference to the current Revision Number.
When new sheets are added, the Check Sheet is changed to reflect the revision.
All revisions made in a given filing are designated by an asterisk (*). There will
be no other symbols used on this sheet if these are the only changes made to it
(i.e., the format, etc. remains the same except for the revised revision levels on
some sheets). The tariff user should refer to the latest Check Sheet to find out if a
particular sheet is the most current on file with the Commission.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 1
Original Page 6
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 1 – TECHNICAL TERMS AND ABBREVIATIONS

Access Line – An arrangement from a local exchange telephone company or other common
carrier, using either dedicated or switched access, which connects a Customer’s location to the
Company’s location or switching center.

ANI – ANI stands for Automatic Number Identification.

Applicant – An Applicant is any entity or person who applies for Service under this tariff.

Application for Service – The Application for Service is the Company’s standard order form
which includes all pertinent, billing, technical, and other descriptive information which will
enable the Company to provide Telecommunications Services as required.

Authorization Code – A numerical code, one or more of which may be assigned to a Customer,
to enable the Company to identify the origin of the Customer’s call so that it may rate and bill
the call. Automatic number identification (ANI) is used as the Authorization Code wherever
possible.

Authorized User – An Authorized User is a person, firm, corporation, or other entity that either is
authorized by the Customer to receive or send Telecommunications or is placed in a position by
the Customer, either through acts or omissions, to send or receive Telecommunications.

CLEC – CLEC is an acronym for Competitive Local Exchange Carrier.

Commission – Commission is used throughout this tariff to mean the Idaho Public Utilities
Commission.

Company – Company refers to iBasis Retail, Inc.

Customer – The person, firm, corporation, or other legal entity that orders the Services of the
Company or purchases a Company Prepaid Calling Card and/or originates prepaid calls using
such Cards, and is responsible for the payment of charges and for compliance with the
Company’s tariff regulations.

Dedicated Access – The Customer gains entry to the Company’s Services by a direct path from
the Customer’s location to the Company’s Point-of-Presence.

DUC – DUC is an acronym for Designated Underlying Carrier.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 1
Original Page 7
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 1 – TECHNICAL TERMS AND ABBREVIATIONS – (CONT’D.)

InterLATA Call – An InterLATA call is any call that originates in one LATA and terminates in a
different LATA.

IntraLATA Call – An IntraLATA call is any call that originates in one LATA and terminates in
the same LATA.

IXC – IXC stands for Interexchange Carrier.

LATA – LATA is an acronym for Local Access Transport Area, which is a geographic boundary
within which a Local Exchange Carrier provides communications services.

LEC – LEC is an acronym for Local Exchange Carrier.

NPA – NPA literally stands for Numbering Plan Area but is more commonly referred to as an
area code.

NXX – NXX represents the first three digits of a Customer’s telephone number.

PIC – PIC stands for Primary Interexchange Carrier.

PIN – PIN stands for Personal Identification Number.

Platform – Platform is the proprietary technology and associated computer equipment that is
used in conjunction with the Company’s Prepaid Calling Cards.

Point of Sale – Point of Sale is the location at which a Customer purchases the Prepaid Calling
Card.

POP – POP is an acronym for Point-of-Presence. A POP may be (a) the central office of the
Underlying Carrier; (b) a location where the LEC or CLEC hands off traffic of the Company’s
Customer to the Underlying Carrier; or (c) the location where the Customer’s facility
interconnects with the DUC.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 1
Original Page 8
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 1 – TECHNICAL TERMS AND ABBREVIATIONS – (CONT’D.)

Prepaid Account – An inventory of Telecom Units purchased in advance by the Customer, and
associated with one and only one Authorization Code as contained in a specific Prepaid Calling
Card.

Prepaid Calling Card or Card – A card issued by the Company, containing an Authorization
Code which identifies a specific Prepaid Account of Telecom Units, which enables calls to be
processed, account activity to be logged, and balances to be maintained, on a prepayment basis.

Resp. Org – Responsible Organization or entity identified by a toll-free service Customer that
manages and administers records in the toll free number database and management system.

Service(s) – Service consists of any Telecommunications Service provided by the Company
pursuant to this tariff.

Switched Access – The Customer gains entry to the Company’s Services by a transmission line
that is switched through the Local Exchange Carrier to reach the Company’s Point-of-Presence.

Telecom Unit – A measurement of Telecommunications Service equivalent to one minute of
usage between any two points within the State of Idaho.

Telecommunications – The transmission of voice communications or, subject to the transmission
capabilities of the services, the transmission of data, facsimile, signaling, metering, or other
similar communications.

Underlying Carrier – A Telecommunications carrier whose network facilities provide the
technical capability and capacity necessary for the transmission and reception of Customer
Telecommunications traffic.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 9
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS

2.1 Undertaking of the Company

This tariff contains the regulations and rates applicable to intrastate interexchange
Telecommunications Services provided by the Company for Telecommunications
between points within the State of Idaho. Services are furnished subject to the availability
of facilities and subject to the terms and conditions of this tariff in compliance with
limitations set forth in the Commission’s rules. The Company’s Services are provided on
a statewide basis and are not intended to be limited geographically. The Company offers
Service to all those who desire to purchase Service from the Company consistent with all
of the provisions of this tariff. The Company may act as the Customer’s agent for
ordering access connection facilities provided by other carriers or entities when
authorized by the Customer to allow connection of a Customer’s location to a Service
provided by the Company. The Customer shall be responsible for all charges due for
such Service arrangement.

2.1.1 The Services provided by the Company are not part of a joint undertaking with
any other entity providing Telecommunications channels or facilities but may
involve the services of Underlying Carriers.

2.1.2 The rates and regulations contained in this tariff apply only to the Services
furnished by the Company and do not apply, unless otherwise specified, to the
lines, facilities, or services provided by LECs or other common carriers for use in
accessing the Services of the Company.

2.1.3 The Company reserves the right to limit the length of communications,
discontinue furnishing Services, or limit the use of Service necessitated by
conditions beyond its control, including, without limitation: lack of satellite or
other transmission medium capacity; the revision, alteration, or re-pricing of the
Underlying Carrier’s tariffed offerings; or when the use of Service becomes or is
in violation of the law or the provisions of this tariff.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 10
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.2 Use and Limitations of Services

2.2.1 The Company’s Services may be used for any lawful purpose consistent with the
transmission and switching parameters of the Telecommunications facilities
utilized in the provision of Services, subject to any limitations set forth in this
Section 2.2.

2.2.2 The use of the Company’s Services without payment for Service or attempting to
avoid payment for Service by fraudulent means or devices, schemes, false or
invalid numbers, or false calling or credit cards is prohibited.

2.2.3 The Company’s Services are available for use twenty-four (24) hours per day,
seven (7) days per week.

2.2.4 The Company’s Services may be denied for nonpayment of charges or for other
violations of this tariff subject to Section 2.5.1 herein.

2.2.5 Customers shall not use the Service provided under this tariff for any unlawful or
abusive purpose, including but not limited to:

A. Use of the Service to transmit a message or to locate a person or otherwise
to give or obtain information without payment of the applicable charge; or

B. Obtaining or attempting to obtain or assisting another to obtain or to
attempt to obtain Services by tampering, rearranging, or making
connection with any Service components of the Company or the DUC or
by any trick or scheme or by any other fraudulent means or device
whatsoever with intent to avoid payment in whole or in part of the charges
for such Services; or

C. Use of the Service of the Company to send a message or messages
anonymously or otherwise in a manner reasonably expected to frighten,
abuse, torment, or harass another; or

D. Use of the Service in such a manner as to interfere unreasonably with the
use of Services by one or more other Customers.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 11
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.2 Use and Limitations of Services (cont.)

2.2.6 All Services are interstate and/or international offerings, but the Customer has the
option to use the Service to place intrastate calls. Intrastate Service is only
available if the Customer purchases the Company’s interstate and/or international
Service offerings.

2.2.7 The Customer is responsible for notifying the Company immediately of any
unauthorized use of Services.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 12
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.3 Liabilities of the Company

2.3.1 The Company’s liability will be limited to that expressly assumed in Section 2.3
of this tariff.

2.3.2 The Company shall not be liable for any claim, loss, expense, damage, or for any
interruption, delay, error, omission, or defect in any Service, facility, or
transmission provided under this tariff, if caused by an act of God, fire, war, civil
disturbance, act of government, or due to any other causes beyond the Company’s
control.

2.3.3 The Company shall not be liable for, and shall be fully indemnified and held
harmless by the Customer against any claim, loss, expense, or damage for
defamation, libel, slander, invasion, infringement of copyright or patent,
unauthorized use of any trademark, trade name or service mark, proprietary or
creative right, or any other injury to any person, property, or entity arising out of
the material, data, or information transmitted.

2.3.4 No agent or employee of any other carrier or entity shall be deemed to be an agent
or employee of the Company.

2.3.5 The Company’s liability, resulting in whole or in part from or arising in
connection with the furnishing of Service under this tariff, including but not
limited to mistakes, omissions, interruptions, delays, errors, or other defects and
not caused by the gross negligence or willful misconduct of the Customer, shall
not exceed an amount equal to the charges provided for under this tariff for the
long distance call for the period during which the call was affected.

2.3.6 The Company shall not be liable for and shall be indemnified and saved harmless
by any Customer or by any other entity from any and all loss, claims, demands,
suits, or other action or any liability whatsoever, whether suffered, made,
instituted, or asserted by any Customer or any other entity for any personal injury
to, or death of, any person or persons, and for any loss, damage, defacement, or
destruction of the premises of any Customer or any other entity or any other
property whether owned or controlled by the Customer or others.

2.3.7 The included tariff language does not constitute a determination by the
Commission that a limitation of liability imposed by the Company should be
upheld in a court of law. Acceptance for filing by the Commission recognizes
that it is a court’s responsibility to adjudicate negligence and consequential
damages claims. It is also the court’s responsibility to determine the validity of
the exculpatory clause.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 13
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.3 Liabilities of the Company (cont.)

2.3.7 The Company shall not be liable for any indirect, special, incidental, or
consequential damages under this tariff including, but not limited to, loss of
revenue or profits, for any reason whatsoever, including the breakdown of
facilities associated with the Service, or for any mistakes, omissions, delays,
errors, or defects in transmission occurring during the course of furnishing
Service.

2.3.8 Unless otherwise provided in the specific Service section, the Company will not
be liable to the Customer for damages or be obligated to make any adjustment,
refund, or cancellation of charges unless the Customer has notified the Company
in writing of any dispute concerning the charges, or the basis of any claims for
damages, within sixty (60) calendar days after an invoice is rendered or a debit is
effected by the Company for the call giving rise to the dispute or claim. Any such
notice shall set forth sufficient facts to provide the Company with a reasonable
basis upon which to evaluate the Customer’s claim or demand. If the Customer is
not satisfied with the Company’s resolution of the billing issue, the Customer may
submit an application to the Commission for review and resolution.

2.3.9 The remedies set forth herein are exclusive and in lieu of all other warranties and
remedies, whether express or implied, INCLUDING WITHOUT LIMITATION
IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A
PARTICULAR PURPOSE.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 14
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.3 Liabilities of the Company (cont.)

2.3.10 The Company is not liable for failure of performance hereunder due to causes
beyond its control, including but not limited to:

A. Unavoidable interruption in the working transmission facilities including
but not limited to fire, explosion, vandalism, cable cut, or other similar
occurrence; or

B. Natural Disasters such as storms, fire, flood, or other catastrophes; or

C. Any law, order, regulation, direction, action, or request of the United
States government, or any other governmental entity having jurisdiction
over the Company or of any department, agency, commission, bureau,
corporation, or other instrumentality of any one or more of such
governmental entity, or of any civil or military entity; or

D. National Emergencies, insurrections, riots, wars, strikes, lockouts, work
stoppages, or other labor difficulties, supplier failures shortages or the
like; or

E. Notwithstanding anything in this tariff to the contrary, the unlawful acts of
individuals, including acts of the Company’s agents and employees if
committed beyond the scope of their employment.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 15
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.3 Liabilities of the Company (cont.)

2.3.11 The Company is not liable for:

A. Damages caused by negligence or willful misconduct of the Customer; or

B. The use or abuse of any Service described herein by any party including,
but not limited to, the Customer’s employees or members of the public.
“Use or Abuse” includes but is not limited to, any calls placed by means
of PBX-re-origination or any other legal or illegal equipment, service, or
device. In the case of inbound Service, this also applies to third parties
who dial the Customer’s toll free inbound number by mistake; or

C. Any action or omission of any other company or companies furnishing a
portion of the Services, facilities, or equipment associated with the
Services; or

D. Any action, such as suspension of Service, blocking, or deactivating the
provision of Service for all traffic or traffic to or from certain NPA NXXs,
certain countries, cities, or individual telephone stations for any Service
offered under this tariff in order to control fraud or non-payment.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 16
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.4 Responsibilities of the Customer

2.4.1 The Customer is responsible for placing any necessary orders and complying with
tariff regulations. The Customer is also responsible for the payment of charges
for Services provided under this tariff.

2.4.2 The Customer is responsible for any charges incurred for special construction
and/or special facilities which the Customer requests and which are ordered by the
Company on the Customer’s behalf.

2.4.3 If required for the provision of the Company’s Services, the Customer must
provide any equipment space, supporting structure, conduit, and electrical power
without charge to the Company.

2.4.4 The Customer is responsible for arranging access to its premises at times mutually
agreeable to the Company and the Customer when required for Company
personnel to install, repair, maintain, program, inspect, or remove equipment
associated with the provision of the Company’s Services.

2.4.5 If any Company equipment is installed in a Customer location, the Customer shall
cause the temperature and relative humidity in the equipment space provided by
the Customer for the installation of the Company’s equipment to be maintained
within the range normally provided for the operation of microcomputers.

2.4.6 If a Customer interfaces with Company equipment, the Customer shall ensure that
the equipment and/or system is properly interfaced with the Company’s facilities
or Services, that the signals emitted into the Company’s network are of the proper
mode, bandwidth, power, and signal level for the intended use of the subscriber
and in compliance with criteria set forth in this tariff, and that the signals do not
damage equipment, injure personnel, or degrade Service to other Customers. If
the Federal Communications Commission or some other appropriate certifying
body certifies terminal equipment as being technically acceptable for direct
electrical connection with the telephone network, the Company will permit such
equipment to be connected with its channels without the use of protective
interface devices. If the Customer fails to maintain the equipment and/or the
system properly, with resulting imminent harm to the Company’s equipment,
personnel, or the quality of Service to other Customers, the Company may, upon
written notice, require the use of protective equipment at the Customer’s expense.
If this fails to produce satisfactory quality and safety, the Company may, upon
written notice, terminate the Customer’s Service.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 17
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.4 Responsibilities of the Customer (cont’d.)

2.4.7 The Customer must pay the Company for replacement or repair of damage to any
equipment or facilities of the Company caused by negligence or willful acts of the
Customer or others, by improper use of the Services, or by use of equipment
provided by the Customer or others.

2.4.8 The Customer must pay for the loss or theft of any Company equipment installed
at the Customer’s premises.

2.4.9 If the Company installs equipment at the Customer’s premises, the Customer shall
be responsible for the payment of any applicable installation charge.

2.4.10 The Customer must use the Services offered in this tariff in a manner consistent
with the terms of this tariff and the policies and regulations of all state, federal,
and local authorities having jurisdiction over the Services.

2.4.11 The Customer is responsible for all lost and stolen travel cards, calling cards, and
associated PINs.

2.4.12 In the event that parties other than the Customer (e.g., the Customer’s customer)
will have use of the Services directly or indirectly through the Customer, then the
Customer agrees to forever indemnify and hold the Company and any affiliated or
unaffiliated third party provider or operator of facilities employed in the provision
of the Services harmless from and against any and all claims, demands, suits,
actions, losses, damages, assessments, or payments which may be asserted by said
parties.

2.4.13 Upon receipt of the Company’s Prepaid Calling Cards, the Customer will assume
all risks of loss or misuse of such Prepaid Calling Cards.

2.4.14 The Customer will not use the Company’s name or any service mark or trademark
of the Company or refer to the Company in connection with any product,
equipment, promotion or promotional material, publication, contracts, or bill of
the Customer without the express prior written consent of the Company.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 18
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.4 Responsibilities of the Customer (cont’d.)

2.4.15 The Customer is responsible for the payment of all charges for Services provided
under this tariff and for the payment of all assessments, fees, surcharges, taxes, or
similar liabilities whether charged to or against the Company or the Customer.
This includes but is not limited to amounts the Company is required by
government or other entities to collect and/or pay to designated entities. The
Company may adjust its rates and charges, or impose additional rates and charges,
in order to recover these amounts. Unless otherwise specified herein, if any entity
imposes charges on the Company in connection with the Customer’s Service, that
entity’s charges may be passed through to the Customer. The Customer is
responsible for the payment of all such charges.

2.4.16 The cancellation of Services by the Customer pursuant to Section 2.5.4 of this
tariff or discontinuance or suspension of Services by the Company pursuant to
Section 2.5 of this tariff does not relieve the Customer of any obligations to pay
the Company for charges due and owing for Services furnished up to the time of
discontinuance. The remedies set forth herein will not be exclusive and the
Company will at all times be entitled to all rights available to it under either law
or equity.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 19
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.5 Cancellation or Interruption of Services

2.5.1 Without incurring liability, upon five (5) working days’ (defined as any day on
which the Company’s business office is open and the U.S. Mail is delivered)
written notice to the Customer, the Company may immediately discontinue
Services to a Customer or may withhold the provision of ordered or contracted
Services:

A. For nonpayment of any sum due to the Company for more than thirty (30)
days after issuance of the bill for the amount due; or

B. For violation of any of the provisions of this tariff; or

C. For violation of any law, rule, regulation, or policy of any governing
authority having jurisdiction over the Company’s Services; or

D. By reason of any order or decision of a court, public service commission,
federal regulatory body, or other governing authority prohibiting the
Company from furnishing its Services.

The above notice is not required in those instances where the Company does not
have contact information for the Customer.

2.5.2 Without incurring liability, the Company may interrupt the provision of Services
at any time in order to perform tests and inspections to assure compliance with
tariff regulations and the proper installation and operation of the Customer’s and
the Company’s equipment and facilities and may continue such interruption until
any items of noncompliance or improper equipment operation so identified are
rectified.

2.5.3 Service may be discontinued by the Company without notice to the Customer, by
blocking traffic to certain counties, cities, or NXX exchanges, or by blocking calls
using certain Customer Authorization Codes, when the Company deems it
necessary to take such action to prevent unlawful use of its Service. The
Company will restore Service as soon as it can be provided without undue risk,
and will, upon request by the Customer affected, assign a new Authorization Code
to replace the one that has been deactivated, or otherwise make the Customer
whole.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 20
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.5 Cancellation or Interruption of Services (cont’d.)

2.5.4 The Customer may terminate Service upon verbal or written notice for the
Company’s standard month-to-month contract. The Customer will be liable for all
usage on any of the Company’s Service offerings until the Customer actually
leaves the Service. Customers will continue to have the Company’s Service and
be responsible for payment until the Customer or its agent notifies its LEC and
changes its long distance carrier.

The Company’s discontinuance policies concerning Prepaid Calling Card Services is
found in Section 3.1

2.6 Credit Allowance - Interruption of Service

2.6.1 Credit may be given for disputed calls, on a per call basis.

2.6.2 Credit shall not be issued for the unavailability of long distance Services.

2.6.3 The Company’s credit allowance policies concerning Prepaid Calling Card
Services is found in Section 3.1.6.

2.7 Deposit

The Company may require deposits for certain Services if specifically provided for in the
applicable Service description of this tariff. If the Company requires a deposit, then it
will comply with Sections 101 through 109 of the Commission’s Telephone Customer
Relations Rules.

2.8 Advance Payments

The Company may require advance payments for recurring and non-recurring charges for
certain Services if specifically provided for in the applicable Service description of the
tariff. This will be applied against the next month’s charges, and if necessary, a new
advance payment will be collected for the next month.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 21
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.9 Payment and Billing

2.9.1 For any Service that is not prepaid, Service is provided and billed on a billing
cycle basis, beginning on the date that Service becomes effective. Billing is
payable upon receipt.

2.9.2 The Customer is responsible for payment of all charges for Services furnished to
the Customer, as well as to all persons using the Customer’s codes, exchange
lines, facilities, or equipment, with or without the knowledge or consent of the
Customer. The security of the Customer’s Authorization Codes, subscribed
exchange lines, and direct connect facilities is the responsibility of the Customer.
All calls placed using direct connect facilities, subscribed exchange lines, or
Authorization Codes will be billed to and must be paid by the Customer. For any
Services that are not prepaid and that have charges based on actual usage during a
month, any accrued interest will be billed monthly in arrears.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 22
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.10 Collection Costs

In the event the Company is required to initiate legal proceedings to collect any amounts
due to the Company for regulated Services, or for the enforcement of any other provision
of this tariff or applicable law, Customer shall, in addition to all amounts due, be liable to
the Company for all reasonable costs incurred by the Company in such proceedings and
enforcement actions, including reasonable attorneys’ fees, collection agency fees or
payments, and court costs. In any such proceeding, the amount of collection costs,
including attorneys’ fees, due to the Company will be determined by the court.

2.11 Taxes

When a Customer receives a bill from the Company for Services, all federal, state, and
local taxes, assessments, surcharges, or fees, including sales taxes, use taxes, gross
receipts taxes, and municipal utilities taxes, will be billed as separate line items and are
not included in the rates quoted herein. Any applicable sales tax or exemption must be
certified in writing and supported by appropriate documentation.

2.12 Late Charge

For all Services that are not prepaid, if payment is not received by the Customer by the
due date, a late fee of the lesser of (a) one and one-half (1½) percent per month or (b) the
maximum percentage permitted by law, shall be assessed against the Customer’s
delinquent balance of undisputed usage not paid by the due date. A Customer that is past
due with a payment is liable for all reasonable attorneys’ fees and other properly
documented costs of collection incurred by the billing Customer, if any.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 2
Original Page 23
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 2 – RULES AND REGULATIONS (CONT’D.)

2.13 Return Check Charge

A fee in the amount of $25.00 will be charged whenever a check or draft presented for
payment for Service is not accepted by the institution on which it is written.

2.14 Reconnection Charge

A reconnection fee per occurrence in the amount of $25.00 will be charged when Service
is reestablished for Customers which has been disconnected due to non-payment.
Payment of the reconnection fee and any other outstanding amounts will be due in full
prior to reconnection of Service.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 3
Original Page 24
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 3 - DESCRIPTION OF SERVICE

3.1 Prepaid Calling Card Services

3.1.1 General

The Company may produce and arrange for the distribution and sale of Prepaid
Calling Cards. The Prepaid Calling Cards will be brand marked iBasis, Inc. or
iBasis Retail, Inc.

All Prepaid Calling Card Services are interstate and international offerings with
the Customer having the ability to use the Prepaid Calling Card to place calls
within the state. All applicable fees, directions for use, and customer service
information are included on the back of the Cards or on the packaging. Prepaid
Calling Cards have no cash redemption value. The Company is not responsible
for lost or stolen Cards or PINs, or unauthorized use.

3.1.1.1 Customers may purchase the Company’s Prepaid Calling Cards at a
variety of retail outlets or through other distribution channels.

3.1.1.2 Prepaid Calling Card Services will be available with designated Card
face values such as five dollars ($5.00), ten dollars ($10.00), twenty
dollars ($20.00), or alternatively, other values in one-cent ($.01) U.S.
increments.

3.1.2 Description of Service

The Company’s Prepaid Calling Card Service is a prepaid long distance Service
that allows Customers to obtain a predetermined amount of access to the
Company’s long distance Services by purchasing the Company’s Prepaid Calling
Cards. The Cards are a cash-value-based Service with fixed face values on the
Cards that are available to the Customer that purchases the Cards. Some Cards
may include a recharge option as set forth in Section 3.1.3.
Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 3
Original Page 25
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 3 - DESCRIPTION OF SERVICE (CONT’D.)

3.1 Prepaid Calling Card Services (cont’d.)

3.1.2 Description of Service (cont’d.)

3.1.2.1 Prepaid Calling Card Usage

A. Prepaid Calling Card Service is offered via access numbers printed on the
back of the Cards. The Customer dials the access number on the Card and is
then prompted by an automated voice response system to enter the
Authorization Code (or PIN), which is either included on the back of the
Card or otherwise provided to the Customer upon purchase. The Customer
then enters the called telephone number. A PIN is not required if the Card
provides for ANI registration and the Customer registers its ANI with the
Company.

B. The Calling Card Platform validates the PIN or ANI, determines the time
remaining on the Card, which is prompted to the caller, and completes the
call.

C. Billing for a call begins when the Platform receives a signal that the called-
to number is answered. Billing ends when the Platform receives a signal
that the calling or called party has terminated the call. Upon call
termination, the total consumed cost for each call is deducted from the
remaining balance on the Card.

D. Calls are billed in increments ranging from one (1) to five (5) minutes
depending on the specific calling Card and the destination called.

E. All calls must be charged against a Card that has a sufficient balance. All
callers will receive a warning tone one (1) minute before the balance is
reduced to zero (0). The call will be interrupted when the balance is reduced
to zero (0).

F. Calling Cards are only valid if activated by an authorized distributor or
reseller and used prior to their expiration dates. The Company will not
refund unused balances after Cards have expired.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 3
Original Page 26
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 3 - DESCRIPTION OF SERVICE (CONT’D.)

3.1 Prepaid Calling Card Services (cont’d.)

3.1.3 Extra Features

The following extra features may be available on some of the Company’s Cards:

A. ANI Registration – Cards that have an ANI registration option will be
disclosed as such. For these Cards, a Customer has the option of
registering its ANI with the Company so that it is not necessary to input
the PIN number for the call to be validated.

B. Recharge Option – Cards that have the recharge option will be disclosed
as such. For these Cards, Customers may select an amount of access to
the Company’s Service from a choice of pre-designated amounts. A
Customer may recharge the Cards by selecting one of the pre-designated
amounts.

3.1.4 Call Blocking

The Company will block calls made to the following types of numbers: “500,”
“700,” “855,” “900,” “976,” “411,” “555,” “885,” “886,” and “872.” These types
of calls, therefore, cannot be completed.

3.1.5 Customer Service

Customers may dial the customer service number on the back of the Card twenty-
four (24) hours per day, seven (7) days per week to report any problems with the
Card or Service. A live operator is available to take calls from 10:00 a.m. to
12:00 a.m. ET. When a live operator is not available, Customers may leave
messages regarding their questions or concerns and the Company will return
messages within one (1) business day from the date messages are received.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 3
Original Page 27
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 3 - DESCRIPTION OF SERVICE (CONT’D.)

3.1 Prepaid Calling Card Services (cont’d.)

3.1.6 Credits

3.1.6.1 To receive credit, the Customer must promptly notify the Company at
the designated toll free number on the back of the Card and furnish the
PIN, the called number, the trouble experienced, and the approximate
time the call was placed.

3.1.6.2 With the provision of the above information, the Customer will receive a
credit equivalent of up to one (1) minute under the following
circumstances:

A. When a call charged to a Prepaid Calling Card is interrupted due
to a cut-off or one-way transmission.

B. Credit for failure of Service shall also be allowed for failure
of power, equipment, or systems, which are provided for and are
the responsibility of the Company if such failures occur while a
completed call is in progress.

3.1.6.3 Credit allowances will not be given for interruptions that are
due to the failure of power, equipment, or systems not provided by the
Company.

3.1.6.4 Credit allowances will not exceed the amount of usage deducted from
the card balance.

3.1.6.5 No credits will be provided in the event of any force majeure events.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 3
Original Page 28
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 3 - DESCRIPTION OF SERVICE, (CONT’D.)

3.1 Prepaid Calling Card Services (cont’d.)

3.1.7 Refunds

If a Prepaid Calling Card is unusable for reasons beyond the Customer’s control,
the Card has not exceeded the expiration period, and the retail outlet has not
provided a replacement card, a Customer may submit a refund request by calling
customer service and providing all relevant information. Upon verification that a
refund is due, the Customer will be provided with either a replacement card equal
to the value remaining in the account, or if possible, the equivalent value on the
Customer’s card. Card replacements will be accomplished either via the retail
outlet where the card was purchased or sent to the Customer’s address, at the
option of the Customer. No monetary refunds will be provided.

The refund will be provided to the Customer within sixty (60) days of notification
by the Customer of the problem.

3.2 Discontinuance of Prepaid Calling Card Service

If the Company wishes to discontinue Service, it will ensure either through its contracts
with its network providers, distributors, or marketing agents, or other means, that
purchased Cards remain usable through their expiration dates or, if the Card does not
have an expiration date, for one (1) year from the date of first use, or that Customers are
otherwise made whole.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho
iBasis Retail, Inc. Idaho PUC Tariff No. 1
Section 4
Original Page 29
Issued Date: July 24, 2008 Effective Date:
Issued By: Tony Bloom
Vice President
20 Second Avenue
Burlington, MA 01803

SECTION 4 - RATES AND CHARGES

4.1 Rates and Charges for Prepaid Calling Services

A base per minute rate of up to $.99 per minute.

A weekly fee of $0.89 is assessed within twenty-four (24) hours after the first call and
each week thereafter.

Up to a $0.99 hang-up or connect fee will be applied at the start or end of the call.

Calls made using a toll free access number instead of a local number when a local
number is available on the Card are assessed an additional fee of up to $0.03 per minute.

4.2 Payphone Surcharge

Pursuant to the FCC’s Order in CC Docket 96-128, this surcharge applies only to dial-
around calls, i.e., calls originating using a carrier’s access code, a Customer’s 800 and
other toll-free numbers, calling cards, and prepaid phone card calls, from payphone
instruments.

The Customer shall pay the Company a per call surcharge of up to $0.99 per call for all
such traffic.

4.3 Promotional Offerings

The Company may from time to time make promotional offerings available in which the
rates and charges differ from the tariffed rates in Section 4.1. These offerings will be
limited to certain Cards and dates and the Commission will be notified as required of
these promotions.

Idaho Public Utilities Commission
Office of the Secretary
ACCEPTED FOR FILING
August 5, 2008
Boise, Idaho