You are still responsible for paying the taxes on the full retail price of both phones at the time of purchase.
If you cancel service on either line before the 36 months are up, the remaining balance on the "free" phone becomes due immediately.
AT&T typically structures these offers using rather than an immediate point-of-sale discount.
Most BOGO deals require at least one of the two devices to be activated on a brand-new wireless line.
The offer is a recurring promotional deal that allows customers to receive a second smartphone for "free" or at a significant discount after purchasing an eligible first device. While the "Give One" phrasing might sound like a charitable donation, it actually refers to receiving a second device for a family member or friend. How the BOGO Deal Works