Billing Information - Taxes and Tax Exemption - V 15.0
Description
CenturyLink™ is responsible for collecting taxes and remitting them to the appropriate government agency. CenturyLink 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
CenturyLink collects taxes throughout CenturyLink QC.
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 CenturyLink, 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 CenturyLink for any assessment, penalty and interest over these revenues on which additional taxes and fees are due?"
- If this question is answered "Yes," CenturyLink 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 CenturyLink would require that all tax-exempt certificates be provided to CenturyLink 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
CenturyLink 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 CenturyLink form RG31-0093 - Certification of Exemption from Federal Excise Tax on Communications Services. This form can be obtained by contacting your CenturyLink Billing Service Delivery Coordinator (SDC) or CenturyLink 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. CenturyLink 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 CenturyLink Telecommunication Services for Resale, you will need to request exemption from each state, for the applicable taxes/fees. The appropriate name of CenturyLink, Inc. and its Affiliates must be included on the form to ensure processing.
Helpful Web Sites
For assistance in completing the tax exemption forms and form submission, contact your CenturyLink Billing Service Delivery Coordinator (SDC).Implementation
Prerequisites
If you are a new Competitive Local Exchange Carrier (CLEC) and are ready to do business with CenturyLink, 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 CenturyLink 101 "Doing Business With CenturyLink"
- This introductory web-based training course is designed to teach the Local CLEC and Local Reseller how to do business with CenturyLink. It will provide a general overview of products and services, CenturyLink 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 CenturyLink courses by clicking on Course Catalog.
Contacts
- CenturyLink contact information is located in Wholesale Customer Contacts.
- CenturyLink Service Manager
- CenturyLink Billing Service Delivery Coordinator (SDC) at the number printed on your bill
Last Update: November 15, 2013