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).
Qwest collects taxes throughout Qwest’s 14-state local service territory.
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:
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), Qwest Service Manager or you may download the form from the table below. 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.
For assistance in completing the forms and form submission, contact your billing representative.
State |
Form Required |
ARIZONA |
State tax web site
AZ Form 5000A Arizona Resale Certificate Multistate Tax Commission (MTC) - Uniform Sales and Use Tax Certificate - Multijurisdiction Form* For Multistate Tax Commission (MTC) Multijurisdicton form (see below.) |
| ARIZONA NON PROGRAM CITY | AZ Non-Program Cities TPT Exemption Certificate-RG31-0098-QC |
COLORADO |
State tax web site |
| COLORADO HOME RULE CITIES | QC CO Home Rule Cities Sales and/or Occupation Tax Exemption Certificate- RG31-0097 |
IOWA |
State tax web site |
IDAHO |
Sales taxes not applicable to telecommunication services. |
MINNESOTA |
State tax web site |
| MONTANA | State tax web site MT Form TEC Exemption Certificate |
NEBRASKA |
State tax web site |
NEW MEXICO |
State tax web site |
NORTH DAKOTA |
State tax web site |
OREGON |
No sales taxes imposed in this state |
SOUTH DAKOTA |
State tax web site |
UTAH |
State tax web site |
WASHINGTON |
State tax web site |
WYOMING |
Streamlined Sales & Use Tax Agreement-Certificate of Exemption (see below) |
| MULTIJURISDICTION (MTC) | Multistate Tax Commission (MTC) Uniform Sales and Use Tax Certificate –Multijurisdicton Once at this site, select either the PDF or Word version of this certificate. This form can be used for the following states: AZ, CO, ID, IA, MN, NE, ND, SD, UT, WA |
| STREAMLINED SALES AND USE TAX AGREEMENT | Streamlined Sales and Use Tax Agreement-Certificate of Exemption This form can be used for the following states: IA, MN, ND, NE, SD, UT, WA, WY |
| FEDERAL EXCISE TAX | Certificate of Exemption from Federal Excise Tax on Communications Services-RG31-0093-QC |
| ITFA (Internet Access) Service | Certificate of Exemption for Services, including Telecommunications that constitute internet access service |
Any questions you have about the above forms should be referred to the specific state tax department.
Implementation
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.
Local Qwest 101 "Doing Business With Qwest"
View additional Qwest courses by clicking on Course Catalog.
Other Helpful Web Sites
Last Update: May 27, 2009
