1. Confirm the exemption request is for an approved entity, and they have approved documentation.
   • Diplomats:
     • Copy of card or Department of State Letter or District of Columbia letter with ID number
     • For foreign diplomats, the customer must contact the Office of Foreign Missions (OFM) at the U.S. Dept of State.
       • If the customer qualifies for tax exemption, the OFM sends a form DS-98 directly to T-Mobile informing us to add the tax exemption to the customer’s account.
       • The diplomat might have an exemption card from the OFM, which may be used to purchase equipment without tax; however, the card is not valid for tax exemption on telecom services; the form DS-98 is required.
   • Oklahoma Veterans:
     • Customer must provide a copy of their Oklahoma Tax Commission 100% Disabled Veterans Sales Tax Exemption card.
     • Once the customer has verified their tax exemption, experts can indicate tax exempt status on upgrade orders with these steps:
       1. Select an Oklahoma ship-to address in the Upgrade Dashboard order flow.
       2. On the Shipping & Order Notification page, select the Tax Exempt for Disabled Veterans box.
       3. Forward a copy of the tax exemption to fs.tax.support@t-mobile.com before the end of the month to avoid being billed the taxable amounts. For more information, see Tax Exemptions.
   • Native American Tax Exemption:
     • Native Americans from tribes that are federally recognized by the Bureau of Indian Affairs may be exempt from certain taxes.
     • The Bureau of Indian Affairs Department of the Interior publishes a list of recognized tribes that are referenced for any tax-exempt request for this reason.
     • They must certify the tribe they are a member of and confirm they are receiving services while on their tribal land. The address on their BAN must be within tribal land grounds to receive an exemption.
     • Exemptions do not apply if they are living on the land of another tribe.
2. Submit the tax exemption request:
   • Find contacts to submit the request in the Tax exemption requests directory.
   • Include the following details in the submission:
     • Customer name (The name on the documents must match the BRP.)
     • BAN
     • Copy of Tax Exemption documents
     • Description of the products and services being purchased and how they are being used
3. Inform the customer they are responsible for all taxes until the correct paperwork is processed.
4. The request will be reviewed in three business days. If approved, tax exemption will appear on the next bill.
5. Document your customer's request for tax exemption in account memos.

T-Mobile for Business (TFB) customers often have sales managers to help set up the customer's account. They are available to help navigate the customer through their exemption request. However, if TFB customers walk into stores with a tax exemption request, they may take the following steps.

1. Submit the tax exemption request:
   • Find contacts to submit the request in the Tax exemption requests directory.
   • Include the following details in the submission:
     • Customer name
     • BAN
     • Copy of Tax Exemption documents
       • Advise them the name on the exemption certificate must match the name on the account for it to be valid and their BAN must be clearly noted on the tax exemption documentation.
       • If a non-profit organization, they must also provide a copy of the IRS 501(c) (3) declaration. Their 501(c)(3) declaration documents alone may not be sufficient for exemption. Each state has specific requirements for sales tax exemption. If the customer has further questions, ask them to consult their tax professional.
     • Provide a description of the products/services being purchased and how they are being used
2. Inform the customer they are responsible for all taxes until the correct paperwork is processed. 
3. Let your customer know their request will be reviewed in three business days.
4. Document your customer's request for tax exemption in account memos.
5. Set a Samson follow-up in four business days to provide the results of their request.

1. Submit the tax exemption request:
   • Find contacts to submit the request in the Tax exemption requests directory.
   • Include the following details in the submission:
     • Customer name
     • BAN
     • Copy of Tax Exemption documents
       • Advise them the name on the exemption certificate must match the name on the account for it to be valid. Provide the BAN that the exemption should be applied to.
       • See the Exemption Documentation Requirements PDF attachment at the bottom of the document to find the specific documents needed by the State and for each type of entity. 
       • Provide a description of the products/services being purchased and how they are being used.
2. Inform the customer they are responsible for all taxes until the correct paperwork is processed.
3. Let your customer know their request will be reviewed in three business days.
4. Document your customer's request for tax exemption in account memos.
5. Set a Samson follow-up in four business days to provide the results of their request.

1. The name on the certificate must match the name on the account and the customer's method of payment for the transaction to be processed.
   • Verify the customer's tax exemption eligibility includes tax exemption card/ID/form, personal identification, and form of payment. The name on each document must match to be eligible for exemption.
2. Select the Tax-exempt checkbox, then tap Capture document.
3. Record the Organization name in the appropriate field.
4. Record the Tax-Exempt Number in the appropriate field.
5. Select the correct Organization Class from the drop-down.
   • This can be found on the POS Exemption Documentation Requirements attachment below.
6. Use the REMO tablet to take a clear photo of the customer’s exemption documentation.
7. Have a manager or store keyholder submit their credentials and submit the photo.
8. Select Continue to checkout to complete the transaction.

1. If the customer has a question about a specific tax, refer to Explanations for taxes, fees, and surcharges below.
2. Review the bill for MRC changes that would impact taxes charges.
   • Was there a plan change that changed tax treatment? Refer to Taxes & fees included with plans.
   • On TI plans, taxes are still charged on some services such as Stateside International, Global Plus, Family Mode, Scam Shield Premium, and more.
3. Check for billing or PPU address changes:
   • BAN level pooling plans are taxed based on the billing address.
   • Subscriber level charges are taxed based on the Primary Place of Use (PPU) address. Often you must review the PPU and confirm with the customer that it is correct. Customer Care may change PPUs tax addresses if necessary.
4. If there were no account changes, tax rates may have changed.
   • If you would like more clarity on the specific rate changes impacting their invoice, they may submit their inquiries to Atlas (Tax Support Request).
   • If an Atlas form is submitted, document your customer's request in account memos. Schedule a reminder in Samson to follow up with the customer.
5. If the customer continues to dispute the tax or requests additional information, file a Tax Support Request (open in Chrome) form for a review of their account.
   • Tell the customer their request will be reviewed in three business days and any adjustments will be displayed on the next bill.
   • Do not issue or offer a credit if they dispute the tax amount.
   • Do not file a Tax Support Request form for Regulatory Programs & Telco Recovery Fees. See Regulatory Programs & Telco Recovery fees for more information.
6. T-Mobile for Government/Business only: Staging and kitting partners are third party providers T-Mobile uses to kit devices and cases, label boxes, program devices, etc.
   • Taxes are charged to the staging and kitting partner's address, resulting in incorrect taxes. T-Mobile will issue goodwill credits for the full tax charges.
   • To apply the goodwill credit, email your request to the internal mailbox for Tax exemption requests.. Include:
     • Taxes charged for the devices or services:
     • Bill period:
     • Applicable BAN:
   • If you have identified a Staging and Kitting partner situation, please also review all the primary place of use (PPU) addresses for each line in the BAN. As outlined in situation #2 above, review each PPU with the customer and update it to the correct address. If this is not updated promptly, the customer will continue receiving charges for the incorrect address.

• Only the Billing Responsible Party or a listed authorized user on the account may request a W-9.
• If the customer only needs T-Mobile’s Federal Tax ID, you can provide it verbally if they do not need it in writing on a W-9. The Federal Tax ID number for T-Mobile USA Inc. is 91-1983600.

To request a Tax Identification Number on W-9 form:

1. File a Tax Support Request (open in Chrome) form.
2. Verify your customer's mailing address. The W-9 will be sent to the billing address on file.
3. Choose W-9 Request in the Request Action drop down.
4. The W-9 form will be sent before the next bill cycle.

Tax quotes are for TBG only. For tax quotes on services please email Offline Tax Support (offlinetaxsupport@T-Mobile.com) with the following. All items are required.

1. MRC
2. Primary Place of Use – Address must contain a zip code plus four
3. Discounts
4. SOC