History Log

Description

Qwest is responsible for collecting taxes and remitting them to the appropriate government agency. Qwest is not responsible for determining if you are entitled to any tax exemption or for informing you of that fact. It is your responsibility to determine and claim any exemption to which you are entitled and to provide appropriate documentation for such exemption(s).

Availability

Qwest collects taxes throughout Qwest’s 14-state local service territory.

Applications

New Customer Questionnaire

The Tax Information section on the New Customer Questionnaire includes sections for FET and State/Local Sales Tax Information. When the questionnaire is completed and received by Qwest, you have 30 days in which to provide the necessary completed exemption forms. To legally exempt you from the appropriate taxes, the forms, as described below, are required.

There are two questions contained in the Tax Information section of the New Customer Questionnaire that you will be required to answer:

• "Do you agree to indemnify and reimburse Qwest for any assessment, penalty and interest over these revenues on which additional taxes and fees are due?"
  • If this question is answered "Yes," Qwest can process the exemption status on the accounts, based on information from you, prior to the actual certificates being submitted.
  • If this question is answered "No," then Qwest would require that all tax-exempt certificates be provided to Qwest prior to implementation.
• "Do you have any unique taxing considerations?"
  • If this question is answered "Yes," then you are required to explain and provide the unique taxing considerations.
  • If this question is answered "No," then no further action is necessary.

Federal Excise Tax Exemption Requirements
Qwest collects Federal Excise Tax (FET) in accordance with the Internal Revenue Code. The 3% FET is imposed by the Federal Government on certain telecommunications services. Congress determines the tax rate and the services to which the tax applies.

If you are entitled to an exemption from FET, you must submit the Qwest form RG31-0093 - Certification of Exemption from Federal Excise Tax on Communications Services. This form can be obtained by contacting your Qwest Billing Service Delivery Coordinator (SDC) or Qwest Service Manager. Only one certificate needs to be submitted to exempt you from all FET. The form is valid one year. A new certificate must be submitted prior to the expiration date of the current certificate.

State Tax Exemption Requirements
Depending on the state or jurisdiction, various products and/or services may be subject to taxes. Qwest is responsible for collecting these taxes and remitting them to the state and local government agencies. These taxes typically include, but are not limited to state, county and local sales tax.

If you purchase Qwest Telecommunication Services for Resale, you will need to request exemption from each state, for the applicable taxes/fees. The following provides you, by state, the applicable form needed for state and/or local exemption:

State	Form Required
AZ	Arizona Resale Certificate - Arizona Form 5000A - Manual Arizona Resale Certificate - Arizona Form 5000 A - On Line Or Multistate Tax Commission (MTC) - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
CO	MTC - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
IA	MTC - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
ID	Sales Tax not applicable to Telecommunications Services
MN	Minnesota Revenue Certificate of Exemption - Form ST-3 Or MTC - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
ND	MTC - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
NE	Nebraska Resale or Exempt Sale Certificate Form 13 - Manual Or Nebraska Resale or Exempt Sale Certificate Form 13 - On Line Or MTC - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
NM	Nontaxable Transaction Certificate - Series 1992, Type 5 (NTTC) Exemption Transaction Privilege Tax (sales tax)
OR	Sales Tax not applicable to Telecommunications Services
SD	South Dakota Department of Revenue Resale Certificate Or MTC - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
UT	Utah State Tax Commission Exemption Certificate TC-721 Or MTC - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
WA	State of Washington Department of Revenue Resale Certificate Or MTC - Uniform Sales and Use Tax Certificate - Multijurisdiction Form*
WY	Wyoming Sales Tax Exemption Certificate

* MTC - Uniform Sales and Use Tax Certificate

Any questions you have about the above forms should be referred to the specific state tax department.

Implementation

Prerequisites
If you are a new Competitive Local Exchange Carrier (CLEC) and are ready to do business with Qwest, view the Getting Started as a Facility-Based CLEC or the Getting Started as a Reseller. If you are an existing CLEC wishing to amend your Interconnection Agreement or your New Customer Questionnaire, you can find additional information in the Interconnection Agreement.

Training

Local Qwest 101 "Doing Business With Qwest"

• This introductory web-based training course is designed to teach the Local CLEC and Local Reseller how to do business with Qwest. It will provide a general overview of products and services, Qwest billing and support systems, processes for submitting service requests, reports, and web resource access information. Click here to learn more about this course and to register.

View additional Qwest courses by clicking on Course Catalog.

Contacts

• Qwest contact information is located in Wholesale Customer Contacts.
• Qwest Service Manager
• Qwest Billing Service Delivery Coordinator (SDC) at the number printed on your bill.

Other Helpful Web Sites

• State Information Including Tax
• Tax Sites For Individual States
• Regulatory Information

Last Update: December 26, 2007