SMP is short for Simplified Monthly Pricing, a simpler approach to pricing for voice services. It includes all the fees for the voice service including the fees, surcharges and taxes that are broken out in bills from other telephone companies. We did this to make the bills simpler and easier to read. Plus there is no variation from month to month in the amount you will be charged. SMP is available and applies only to specifically designated voice service plans and does not apply to all services.