(A) If a person who originates or receives telecommunications claims to be a reseller of telecommunications, the person shall apply to the Department for a resale number. The applicant shall state facts which will show the Department why the applicant is not liable for the tax authorized by this chapter on any of the purchases and shall furnish additional information as the Department may reasonably require.
(B) Upon approval of the application, the Department shall assign a resale number to the applicant and shall certify the number to the applicant. The Department may cancel any number which is obtained through misrepresentation, or which is used to send or receive telecommunication tax-free when the actions in fact are not for resale, or which no longer applies because of the person's having discontinued the making of resales.
(C) Except as provided in this section, the act or privilege of originating or receiving telecommunications in this state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the Department and furnishes that number to the retailer in connection with certifying to the retailer that any sale to the person is non-taxable because of being a sale for resale.
(Ord. 03-42, passed 9-9-03)