Complete the document titled “Uniform Sales & Use Tax Certificate-Multijurisdiction”. Please make sure you populate a tax id per state you do business in with Frontier. For these states, this form also doubles as your local resale certificate.

Please note that our form doesn’t include 5 states (Indiana, Oregon, Mississippi, West Virginia, and Montana). For these states exemption can be accomplished 1 of 2 ways:

• Submit a separate state form for each of the 5 states
• Submit your own Multi-State form (only acceptable if all of the 5 states are identified on that form)

Exceptions:

If you are currently reselling local services in NY:

• Complete the document titled “Resale Certification” to receive sate exemption.

If you are currently reselling local services in MN:

• Complete the document titled “Minnesota State Exemption” to receive State exemption.

Citizens Federal Exemption Process:

Please complete the document below titled “Certificate of Exemption From Federal Excise Tax on Communication Services”.

To receive Federal Exemption as a reseller you need to complete the document titled “Fed Excise Tax for Resellers Frontier”.

Citizens USF Exemption Process:

Complete the document titled “USF Exemption Form” - ***This is a new form ***

• Only list BAN’s and or circuit id's on Attachment A that are NOT going to be exempt.

Pennsylvania Gross Receipt Tax Exemption

Exemption from Pennsylvania Gross Receipts Tax only applies to resellers that file Pennsylvania Gross Tax Returns. In order to receive exemption from the collection of Pennsylvania Gross Receipts from your company, please complete the from titled "PA Gross Tax Exemption"

Wisconsin Police & Fire Protection Fee (applies only to resellers in WI)

If you are currently reselling services in the state of WI and wish to be exempt from this surcharge please fill out the form titled "WI POLICE & FIRE PROTECTION FEE".

Renewal Obligation:

Federal: NE-Annually, All others-every 3 yrs

State: NE-Annually, CA, NY, NV, UT, WV-every 3 yrs, AZ-every 4yrs

USF: Annually

Please send forms to carrier_tax_exemptions@frontiercorp.com

Title	Description
Uniform Sales&Use TaxCertificate-Multijurisdiction	When completing this document, make sure a tax id is populated per each state you do business in with Frontier. For these states, this form also doubles as your local resale certificate. Please refer to the information listed above regarding the following states: Indiana, Oregon, Mississippi, West Virginia & Montana.(This form does not include these states.)
Certificate of Exemption	This is a certificate of Exemption from Federal Excise Tax on communication services.
Resale Certification	Complete this form for Resale Certification.
Minnesota State Exemption	Complete this form for Minnesota
Federal Excise Tax for Resellers Frontier	Complete this form for Federal Excise Tax for Resellers of Frontier Services.
USF Exemption Form	Complete this document for USF Exemptions.
PA Gross Tax Exemption	Complete this form for Gross Receipts Tax Exemption in Pennsylvania.
WI Police and Fire Protection Fee Form	Only complete if you are a reseller in WI and are exempt from fee.