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Tax Exemptions
Directory and FAQs

Tax Exemptions Forms

Form Package

2018 Bandwidth Exemption Packet
All exemption forms in one convenient package

Federal Forms

Federal Universal Service Fund Certificate (FUSF)
Covers Federal Universal Service Fund surcharge

Federal Excise Certificate (FET)
Covers Federal Excise Tax

Multi-Jurisdiction Forms

911 Exemption Certificate
Covers 911/E911 and other Regulatory taxes, fees and surcharges on wholesale service

Regulatory Exemption Certificate(REG)
Covers state regulatory fees such as state PUC fees, TRS and DEAF surcharges

Multijurisdiction Exemption Certificate (MULTI)
Covers most states’ sales and telecommunication taxes

Gross Receipts Exemption Certificate(GRT)
Covers certain state and local gross receipts tax surcharges

State Universal Service Fund Certificate (SUSF)
Covers State Universal Service Fund surcharges

State Forms

Colorado DR-0563 – Required for resale; covers Colorado sales tax

Colorado Home Rule City-X – Required for resale; covers Colorado Home Rule City sales tax

DE-X – Covers Delaware telecommunication taxes

Florida DR-13 & DR-700015 – Covers Florida sales and telecommunications taxes

Hawaii G-17 – Required for resale; covers Hawaii sales and telecommunications taxes

Illinois CRT-61 – Required for resale; covers Illinois sales and telecommunications taxes

Indiana Form ST-109 – Covers Indiana sales taxes

Indiana Form ST-200 – Utility Sales Tax Exemption Application for Indiana State issued form

Kentucky 51A105 – Required for resale; covers Kentucky sales taxes

Louisiana R-1332 – Required for resale; covers sales and telecommunications taxes

Massachusetts ST-4 – Required for resale: covers Massachusetts sales taxes

Mississippi Sales Tax Permit – Covers Mississippi sales and telecommunications sales tax

Montana Form TEC – Covers Montana telecommunications taxes

New Hampshire DP-143 – Communications Services Tax application for New Hampshire state issued form

New Mexico Nontaxable Transaction Certificate – Covers New Mexico sales and telecommunications taxes

New Mexico ACD-31050 – Nontaxable Transaction Certificate application New Mexico state issued form

New York ST-120 – Resale certificate; covers New York sales and telecommunications taxes

New York CT-120 – Covers New York Sec. 186-e gross receipts tax surcharges and New York telecommunications taxes/fees

Pennsylvania Gross Receipts Certificate – Covers PA gross receipts tax surcharge

Virginia CT-10 – Covers Virginia sales and telecommunications taxes

Washington Reseller Permit – Required for resale; covers Washington sales taxes


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