While smartphones are seen as an essential tool, there is no smartphone I know of that supports NSC compliance. This is because of the micro=SDUC card support that would be required. Most phones don’t even have an micro-SDXC card support much less than SDUC. With that said, any phone number under NSC compliance will be given a standard tax rate, whereas any smartphone complying with NSC will not have any taxes. Most smartphones are completely touchscreen, and that gives them more flexibility considering they will need to perform multiple tasks beyond calls and messages.