TAX ADJUSTMENT INFORMATION
Tax adjustments where the customer claims its purchases should have been exempted from tax are to be
issued in conformity with this policy. Consistent with this policy, shorter timeframes for tax refunds may
apply by reason of controlling state or local law. The allowable tax refund timeframes can vary significantly
by taxing jurisdictions.
This Qwest policy allows tax adjustments up to 2 years in cases where a taxing jurisdiction does not specify
a time limit on tax adjustments and where contractual arrangements are silent on the issue of billing
Adjustments. The Business Units may negotiate a shorter tax adjustment period with the customer.
Please refer to Appendix A for the appropriate time frames allowed for tax adjustments for specific states.
Prior to adjusting customer’s taxes, the customer must provide Qwest with the appropriate and properly
executed tax exemption certificate(s).
Properly executed tax exemption certificates are those that are:
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Issued to the appropriate and specific Qwest legal entity
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A certificate issued only to “QWEST” should NOT be accepted
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The full name of the Qwest legal entity should be entered on the tax exemption certificate(s).
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If the customer is buying services from more than one Qwest legal entity, tax exemption certificates
must be issued to each Qwest legal entity.
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Signed and dated by the issuing company
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The tax exemption certificate(s) must be dated prior to any tax refund period in order to provide
sufficient documentation for sales tax audits.
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Qwest cannot credit taxes that were charged prior to the date on the tax exemption certificate(s).
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The customer can opt to pursue those tax refund claims that are prior to the date on the tax exemption
certificate(s) directly with the appropriate taxing authority.
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Exemptions from tax are effective as of the date on the appropriate tax exemption certificate(s).
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A list of the specific customer account numbers to be exempted should also be provided with the tax
exemption request.
If the customer is not claiming a tax exemption, but rather is claiming that the wrong tax was applied (such
as a city tax being applied when the customer is outside the city), the inappropriate tax should be refunded.
APPENDIX A: SPECIFIC STATE AND FEDERAL GUIDELINES ON TAX ADJUSTMENTS
Arizona
2 years
Colorado
2 years
Conneticut
2 years
Idaho
120 days
Iowa
2 years
Minnesota
2 years
Montana
2 years
Nebraska
90 days
New Mexico
2 years
North Dakota
2 years
Oregon
3 years for RSPF & PUC Fee
South Dakota
2 years
Utah
2 years
Washington
120 days
Wyoming
2 years
*All time limits are computed from the date Qwest received the written tax dispute and the appropriate and
properly executed tax exemption certificate(s).
CTG3 - www.ctg3.com - (800) 775-9312
