Frequently Asked Questions/Exemption Certificate Directory
Q: What information is required to complete my exemption certificates?
- Legal Name of Purchasing Entity (and d/b/a if applicable)
- Billing account numbers
- Federal, state, local tax account numbers and regulatory and IDs
Q: I am being charged taxes on my invoice. What do I need to do to claim an exemption?
A: Please download and complete the applicable exemption certificates with your Federal, state, local tax account numbers and regulatory and IDs. Be sure to provide the billing account number(s) that you wish to be exempt from taxes and fees.
Q: I submitted my completed exemption certificates. Will I get a credit for the taxes and fees charged on previous invoices?
A: Once your exemption or resale certificates are approved, the applicable credit(s) will be applied to your account.
Q: How often should I update my exemption certificates?
A: Your exemption certificates should be updated as needed, but certain certifications are required by law to be updated annually to ensure that customers are being exempted and taxed accurately. The Federal Universal Service Fund exemption certificate, the Florida Sales Tax and Florida Communications Services Tax exemption certificates must be updated, and the exemption recertified annually. Other exemption certificates, including (but not limited to) the Chicago Telecommunications Resale Certificate, Mississippi Sales Tax Permit and the Washington Sales Tax Permit have expiration dates that should be monitored to ensure continued exemption from taxes.
Q: I submitted my exemption certificates, but am still being charged taxes on my invoice?
A: If you feel you are being taxed incorrectly, please resend your exemption certificates and any supporting documentation to email@example.com. We will review your account and update accordingly.
Q: Where do I find my 499A filer ID?
A: The 499A filer ID is used to file the FCC forms 499A/499AQ. If you do not have a 499A filer ID, you can obtain one at http://www.lifelinesupport.org/cont/filers/obtain-a-filer-id.aspx.
Q: Where do I get the state and local tax account numbers and regulatory IDs require to complete my exemption certificates?
A: In general, the number required to be listed on your exemption certificate(s) is the registration account number or ID used when filing the respective state’s tax return or fee report from which you are seeking exemption. If you still need help, please contact the Department of Revenue for the jurisdiction in question for additional information.
Q: Which exemption certificates do I need to provide?
A: Select, download and complete those certificates that are required based on the jurisdictions applicable to your business. See below for specific exemption certificates available on this site, along with the respective tax or fee each certificate exempts.
- Federal Universal Service Fund Exemption Certificate – Exempts Federal Program Fee surcharges, including Federal Universal Service Fund surcharge, Telecommunications Relay Services Fund surcharge, and the FCC Regulatory Fee surcharge. Note: This exemption must be recertified annually.
- Federal Excise Tax Exemption Certificate – Exempts the Federal Excise Tax (FET)
Multijurisdictional certificates exempt only those taxes/fees for the states listed on the individual certificates.
- Regulatory Fee Surcharge Exemption Certificate – Exempts state regulatory fees such as state PUC fees, TRS and DEAF surcharges
- Gross Receipts Tax / Surcharges Exemption Certificate – Exempts certain state and local gross receipts tax surcharges
- Certification of Exemption from Payment of 911/E911 Taxes and Fees – Exempts 911/E911 taxes, fees, and surcharges
- State Universal Surcharge Exemption Certificate – Exempts State Universal Service Fund surcharges
- Uniform Sales & Use Tax Exemption/Resale Certificate – Exempts most states’ sales taxes
Jurisdiction Specific Certificates
Jurisdiction specific certificates exempt taxes/fees that are not covered by the multijurisdictional certificates.
- CA CDTFA-230 – Exempts California sales tax
- Certificate of Exemption from City of Los Angeles Communications Users Tax – Exempts Los Angeles Utility Users Tax (UUT)
- California Local Utility Users Tax Blanket Resale Certificate – Exempts local utility users tax (UUT)
- CO DR-0563 – Exempts Colorado sales tax
- CO Home Rule City Exemption Certificate – Exempts Colorado home rule city sales tax
- Delaware License and Excise Tax Exemption Certificate – Exempts Delaware license and excise tax
- FL DR-13* – Exempts Florida sales taxes (expires annually)
- FL DR-700015* – Exempts Florida communications taxes (expires annually)
- HI G-17 – Exempts Hawaii sales and telecommunications taxes
- IL CRT-61 – Exempts Illinois sales and telecommunications taxes (include “T-number”)
- CHI Telecommunications Tax 7501 Resale Certificate* – Exempts Chicago telecommunications tax
- IN ST-109* – Exempts Indiana sales taxes (Complete ST-200 – Utility Sales Tax Exemption Application for Indiana)
- KY 51A105 – Exempts Kentucky sales taxes
- LA R-1332 – Exempts Louisiana sales and telecommunications taxes
- MD Suggested Blanket Resale Certificate – Exempts Maryland sales taxes
- MA ST-4 – Exempts Massachusetts sales taxes
- MS Sales Tax Permit* – Exempts Mississippi sales and telecommunications sales tax
- MT Form TEC – Exempts Montana telecommunications taxes
- NH CST Cert of Resale* – Exempts New Hampshire telecommunications taxes (Complete NH DP-143 – Communications Services Tax application)
- NM Nontaxable Transaction Certificate* – Exempts New Mexico sales and telecommunications taxes (Complete NM ACD-31050 – Nontaxable Transaction Certificate application)
- NY CT-120 – Exempts New York Sec. 186-e gross receipts tax surcharges
- NY ST-120: Required for resale; covers New York sales and telecommunications taxes
- Pennsylvania Gross Receipts Tax Exemption Certificate – Exempts Pennsylvania gross receipts tax surcharge
- VA CT-10 – Exempts Virginia sales and telecommunications taxes
- WA Reseller Permit* – Exempts Washington sales taxes
- WY ETS Form 101 – Exempts Wyoming sales taxes
*Issued by taxing authority.