Sample Federal excise tax exemption certificate
EXEMPTION CERTIFICATE
TELEPHONE SERVICE
CERTAIN NON-TAXABLE ENTITIES
Date:_____________
I certify that I, am the __________ (Title), of __________________ (Name of company or organization) and that communication services provided by _______________________ ( Name of Phone company), are exempt from tax under section 4253 of the Internal Revenue Code.
□ (c)
International Organization
□ (h)
Nonprofit Hospitals
□ (i)
State and Local Governments
□ (j)
Nonprofit Educational Organizations
□ Other
Signature of Officer or Employee
___________________________
Street Address
___________________________
City, / State, Zip
___________________________
Employer Identification Number
___________________________
Penalty for fraudulent use,
$10,000 or imprisonment, or both.
Regulation 49.4253-3
Internal Revenue Service Code Section 4253(k)(1) IN GENERAL.- In order to claim
a exemption under subsection (c), (h), (I), or (j), a person shall provide to
the provider of communications services a statement (in such form and manner as
the Secretary may provide) certifying that such person is entitled to such
exemption.
(2) DURATION OF CERTIFICATE.- Any statement provided under paragraph (1) shall remain in effect until—(A) the provider of communications services has actual knowledge that the information provided in such statement is false, or (B) such provider is notified by the Secretary that the provider of the statement is no longer entitle to an exemption described in paragraph (1). If any information provided in such statement is no longer accurate, the person providing such statement shall inform the provider of communications services within 30 days of any change of information.