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Tax Exemption Information

Frontier is responsible for collecting taxes and remitting them to the appropriate government agency. These taxes typically include, for example, state, county, and local sales tax, and they often vary by applicable state/region. If you purchase Frontier telecommunication services for resale, you may need to request exemption for taxes from each state for the applicable taxes and fees.

Frontier is not responsible for determining if you are entitled to any tax exemption. It is your responsibility to determine and claim any exemption to which you are entitled, to assert tax exemption only for services that fall within the exemption, and to provide appropriate and up-to-date documentation for such exemption(s).

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Forms

Other than the Federal Universal Service Fund Form that you must submit to Frontier annually (see link below), Frontier does not provide exemption forms. Please obtain an exemption certificate from the governmental body imposing the tax. Exemption forms must be provided to Frontier before any tax exemption is placed on an account.

Certificate Submission

To the extent that you claim tax exemption, you must submit all properly executed certificates to Frontier upon doing business with Frontier, upon entering a new market, in the event of a change to your tax-exempt status, upon request by Frontier, and when submitting a billing dispute (see next section), as well as annually, unless Frontier agrees in writing that you do not need to submit a certificate annually. Submit completed forms by email to [email protected].

Billing Disputes

If you dispute billing for taxes and fees based on tax exemption status, you must provide a copy of the relevant certificate with each dispute submitted to Frontier to establish, for example, that the service subject to the dispute is within the exemption.

Questions

Please contact your local taxing authority if you have questions about state and local tax exemption. For Federal Excise Tax Exemption questions, including eligibility, please contact the Internal Revenue Service. Additional resources are available online, such as the resources available at the links below.

naruc.org/

fcc.gov/licensing-databases/forms

fcc.gov/general/contribution-factor-quarterly-filings-universal-service-fund-usf-management-support

irs.gov/