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Frequently Asked Questions/Exemption Certificate Directory

Q: What information is required to complete my exemption certificates?

A:

  • Legal Name of Purchasing Entity (and d/b/a if applicable)
  • Billing account numbers
  • Federal, state, local tax account numbers and regulatory and IDs
  • Signature

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 exemptionsupport@eisneramper.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 Certificates:

  • 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)

Multi-Jurisdictional Certificates:

Multijurisdictional certificates exempt only those taxes/fees for the states listed on the individual certificates.

  • Regulatory Fee Surcharge Resale Certificate - Exempts state regulatory fees such as state PUC fees, TRS and DEAF surcharges
  • Gross Receipts Tax / Surcharges Resale Certificate - Exempts certain state and local gross receipts tax surcharges
  • Certification of Resale Exemption from Payment of 911/E911 Taxes and Fees - Exempts 911/E911 taxes, fees, and surcharges
  • State Universal Service Fund Surcharge Exemption Certificate - Exempts State Universal Service Fund surcharges
  • Uniform Sales & Use Tax Resale Certificate - Exempts most states’ sales taxes

Jurisdiction Specific Certificates

Jurisdiction specific certificates exempt taxes/fees that are not covered by the multijurisdictional certificates.

  • AL -Exempts Rental, Sales & Utility Privilege Tax (expires annually) *state issued
  • 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 California local UUTs
  • CO - DR 0563 - Exempts Colorado sales tax
  • CO - Home Rule Cities Exemption Certificate - Exempts Colorado home rule city sales tax
  • DC - Sales & Telecommunications Resale Certificates - Exempts Sales & Use & Toll Telecommunications Tax *state issued
  • Delaware License and Excise Tax Exemption Certificate - Exempts Delaware license and excise tax
  • FL - DR-13 - Exempts Florida sales taxes (expires annually) *state issued
  • FL - DR-700015 - Exempts Florida communications taxes (expires annually) *state issued
  • HI - G-17 - Exempts Hawaii sales and telecommunications taxes
  • IL - CRT-61 - Exempts Illinois sales and telecommunications taxes (include “T-number”)
  • IL - Telecommunications Excise Tax License - Exempts telecommunications tax
  • CHI Telecommunications Tax 7501 Registration Certificate - Exempts Chicago telecommunications tax *state issued
  • IN - ST-109NP&G - Exempts Indiana sales taxes
  • KY - 51A105 - Exempts Kentucky sales taxes
  • LA - R-1064 - LA Resale Certificate - Exempts tangible personal property taxes *state issued
  • ME - Resale Certificate - Exempts Maine sales taxes *state issued
  • 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 *state issued
  • MT - Form TEC - Exempts Montana telecommunications taxes
  • NH - CST Cert of Resale - Exempts New Hampshire telecommunications taxes *state issued (Complete NH DP-143 - Communications Services Tax application)
  • NM - Nontaxable Transaction Certificate - Exempts New Mexico sales and telecommunications taxes *state issued (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 - Exempts New York sales and telecommunications taxes
  • PA - GRT Telecom Reseller Acknowledgement Form - Exempts Pennsylvania gross receipts tax surcharge *state issued
  • TN - Resale Certificate - Exempts Tennessee sales taxes *state issued
  • VA – CT-10 - Exempts Virginia sales and telecommunications taxes
  • WA - Reseller Permit - Exempts Washington sales taxes *state issued
  • WV & WY - Streamlined Sales Tax SSTGB Form F0003 - Exempts WV & WY sales taxes