Tax Forms
The Federal, State, City, County, and Municipality governments require that taxes be collected on monies billed to customers every month. Both recurring and nonrecurring charges are subject to taxes. The taxes collected by AT&T are paid to the appropriate governing bodies.
A CLEC may establish tax exemption status so they are not billed for various types of taxes by AT&T. The CLEC must provide a federal, state and/or Illinois excise (where applicable) exemption form to AT&T. When proof of the exemption is furnished AT&T will no longer bill the associated taxes. The customer is then responsible for paying any applicable taxes directly to the appropriate government agency.
The Multijusidictional State form may be used in any/all Fifty (50) States* to request tax exemption from State sales tax. Fax or mail to the AT&T LSC Billing Department for updates and archiving.
CLECs may use a single form to submit information for any/all states in which they operate. (Retention Period, 3 years)
Customers should consult with their company tax specialist to determine if the Multijurisdictional form is acceptable in the state in which the business is being conducted. In the event that the multijurisdictional form is not acceptable, customers must acquire and submit their particular state-specific form to AT&T in lieu of the above form.
Important:
* For the following states , Florida, Illinois, Indiana, Louisiana, Massachusetts, Maine, Mississippi, Montana, New Hampshire, New York, Virginia, West Virginia, and Wyoming, a State issued tax document is required. The CLEC must go to the state and request a certificate and then submit a completed and signed copy to the AT&T Tax exemption group in order to be considered for State exemptions.
** Effective 04 /06 /06, for the Midwest Region
Note:
To ensure accurate billing, AT&T requires valid Tax Exemption certificates be on file with our Contract Management group. Failure to provide current Tax Exemption certificates will cause all requests for new Resale Billing Account Numbers to be denied.
Customers requesting Tax Exempt status:
- Access the link www.att.com/taxexempt and fill out the web portal case.
- Submit the Federal Excise Tax (required) and State Sales Tax (if applicable) documents via email with the
WP case number in the subject line to taxexemp@att.com.
Customers requesting tax form updates only:
- Submit the Federal Excise Tax (required) and State Sales Tax (if applicable) documents via email to taxexemp@att.com.
Make sure to mention in the email that the certificates are for filing only. No order or billing activity is required.
| 21 State Forms |
| Revised: 05/09/08 |
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Federal Excise Tax | ||
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Certificate of Exemption from Federal Excise Tax on Communication Services - may be used in any/all Fifty (50) States to request tax exemption from Federal Excise tax. Must have hand-written signature. Fax or mail to the AT&T LSC Billing Department for updates and archiving. * CLEC may use a single form to submit information for any/all states in which they operate. Note: 499 ID number is issued by the FCC to registered telecommunications providers. If you do not know your number, you may call the NECA administrator at (973) 560-4460.
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| 21 State Forms | top | ||
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| Revised: 05/09/08 |
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State Sales Tax - Uniform Certificate of Exemption from State Sales or Use Tax - | |
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