I pay the $30 and local sales tax. Essentially, I pay sales tax when I add the money to my account; then $30, with no taxes or fees, is subtracted from the balance every 30 days to play for my plan.
Just in case you aren't aware, you do not need to get this plan from Walmart, you can also order a phone or a SIM kit (if you want to use your own phone) from T-Mobile online.
One other option I forgot to mention is looking for a used phone. Especially with the new Nexus phone being released, some may be selling their GSM Galaxy Nexus for a price you can afford. You should also be able to find used T-Mobile Galaxy S2's for sale. The one caution with used phones is to make sure they have valid ESN's (the phone was not stolen or money owed on their contract) -- possibly the best way is, before you purchase a phone, ensure the ESN is valid at a local T-Mobile store.
I activated the "Walmart" plan online last month and since there was already $3.24 balance on the SIM card I only had to pay $26.66 with my credit card. So I didn't have to pay any sales tax. This month I purchased $30 credit from Callingmart.com for $28.81 (no tax) to reload my acct.
I'm on this plan and I pay $30 every 30 days, no other taxes or fees. There probably are taxes and fees, but i'm guessing it's build into the $30. which is somewhat surprising since I'm in CA. We normally would get raped with taxes. When I was on Verizon contract, there was always $6-8/month in taxes/fees. That makes this plan all the better for me.
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