1. (a) All resellers of communications services shall apply to the department of revenue administration for a resale number on Form DP-143, application for resale.
2. (b) Customers whose purchases of communications services are 100 percent for resale shall present their resale number to the provider of communications services for allowance of a tax exemption.

3. (c) Customers whose purchases of communications services are less than 100 percent for resale shall:

   1. (1) Pay the communications services tax to the provider of communications services; and
   2. (2) Be allowed a credit on their retailers tax return on a pro rata basis for the amount of tax paid for the communications services resold as a percentage of services purchased.

4. (d) The applicant shall receive:

   1. (1) A certificate of resale containing an effective date; or

   2. (2) A rejection letter stating the reason for rejection such as:

      1. a. Lack of details relative to the retailer’s exempt status;
      2. b. Lack of detail relative to the percentage of line usage; or
      3. c. Other instances of lack of detail sufficient for the commissioner to make a decision.
5. (e) Resellers of communications services who do not obtain a certificate of resale or who fail to present a certificate of resale, upon request by a seller of communications services, shall be subject to the communications services tax.

Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1610); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1608.01); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)