Can't use App Store
When I try to sign in to iTunes or App Store for the first time it say review billing when I complete that a red message pops up to contact iTunes support.
iPad (4th gen) Wi-Fi
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What did iTunes Support say when you contacted them as instructed to do ? If you haven't done as instructed you should do so : http://www.apple.com/support/itunes/ww (click on your country's flag, the country where you live, and which is therefore the country on the account ; click on Contact Support towards the top right ; click on Get Help under 'Talk To Us’)