This document is an exemption certificate for the purchase of telecommunication services for resale by another service provider in Montana. It certifies that the telecommunication services purchased from the seller by the purchaser are exempt from telecommunication excise tax and will be resold. The purchaser must maintain a copy and provide a purchase description.

1. MONTANA
Form TEC
New 3-02
Exemption Certificate
For purchases of telecommunication service
for resale by another service provider.
Date
This certifies that all telecommunication services purchased by the undersigned from
Name of seller
Address
Are to be sold, and are exempt from the collection of the telecommunication excise tax.
The undersigned purchaser further certifies that the services that are hereby claimed to
be exempt will be resold.
Name of purchaser
Address
Signature of purchaser or authorized agent
1. Please maintain a copy of this certificate for your records in the event that any issues
may arise regarding your exemption status.
2. Please note it is the responsibility of the telecommunication provider who is billing the
end-user to collect and remit the Montana Retail Telecommunication Excise Tax to the
Montana Department of Revenue.
Please provide a description of the purchase.
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