The Montana Telecommunications Service Exemption Certificate (Form TEC) is used to claim exemption from the Montana Retail Telecommunication Excise Tax on telecommunication services purchased for resale. If you are a service provider purchasing telecommunication services to resell them, this form is necessary to verify your exemption status. This guide will walk you through each section of the form, explaining how to complete it correctly to avoid any issues.
How to Complete Montana Form TEC
Section 1: General Information
Date
Enter the current date on which you are completing the form. This is the date the certificate is being issued.
Section 2: Information About the Seller
Name of Seller
Provide the full name of the telecommunication service provider from whom you are purchasing the services. This refers to the company or individual supplying the services to you.
Address of Seller
Enter the address of the seller’s business location. This should be the official address where the seller operates.
Section 3: Information About the Purchaser
Name of Purchaser
Fill in the full name of your business or organization (the purchaser) claiming the exemption. This should be the entity that is purchasing the telecommunication services for resale.
Address of Purchaser
Provide the business or organization’s address. This is where the exemption certificate will be maintained and verified if needed.
Section 4: Certification of Exemption
Certification Statement
This section certifies that all telecommunications services purchased by your organization from the listed seller are for resale purposes only. The telecommunication services are exempt from the collection of the Montana Telecommunication Excise Tax, as they will be resold.
Section 5: Signature
Signature of Purchaser or Authorized Agent
The form must be signed by the purchaser or an authorized agent of the organization. This certifies the truthfulness and accuracy of the information provided in the form.
Section 6: Description of Purchase
Description of the Purchase
Provide a detailed description of the telecommunication services you are purchasing. Include specifics such as the types of services (e.g., internet, voice services), the purpose of purchase (resale), and any other relevant details. This helps clarify that the services are indeed for resale purposes and not for personal or other non-exempt use.
Additional Instructions
- Keep a Copy for Your Records: Make sure to maintain a copy of this certificate for your records. It may be requested in the future if any issues arise regarding your exemption status.
- Responsibility of Telecommunication Providers: It is important to note that while you are claiming an exemption, the telecommunication provider who bills the end user is responsible for collecting and remitting the Montana Retail Telecommunication Excise Tax to the Montana Department of Revenue.