(A) If a person who originates or receives telecommunications claims to be a reseller of such telecommunications, such person shall apply to the Department for a resale number. Such applicant shall state facts that will show the Department why such applicant is not liable for the tax authorized by this subchapter on any of such purchases, and shall furnish such 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 such number to the applicant. The Department may cancel any number obtained through misrepresentation, or used to send or receive such telecommunication tax-free, when such actions in fact are not for resale, or that no longer applies because of the person's having discontinued the making of resales.
(C) Except as provided hereinabove 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 such person is nontaxable because of being a sale for resale.
(Ord. 10-019, passed 7-21-10; Am. Ord. 10-035, passed 12-1-10)