What are the tax exemption status submission requirements?


Some Time Warner Cable Business Class customers may qualify for exemptions from certain taxes and fees that apply to our services.

The following entities typically qualify for exemptions:

  • Federal government and its agencies
  • State and local governments and units thereof
  • Nonprofit religious, charitable, medical and educational institutions, (501(c)(3))
  • Foreign diplomat & Indian Tribe Reservation exemptions


Customers are responsible to request and claim such exemptions and provide Time Warner Cable Business Class with the exemption certificate or other documentation required to substantiate their request.

Guidelines on completing and submitting exemption certificates are provided below.

Federal Universal Service Fund (FUSF) Exemption Requirements:

Generally, only sales to resellers of telecommunications will qualify for an exclusion. Wholesale customers must provide Time Warner Cable with FUSF Certification 499a Representation Form in which they can certify that they will include their subsequent sales of the services in their own FUSF contributions. If you have questions about the Federal Universal Service Fund charges or believe you are eligible for an exemption from the FUSF, please email the Time Warner Cable Tax Department at TWC.TaxInqueries@twcable.com.

Federal Excise Tax (FET) Exemption Requirements:

Customers who are entitled to an exemption from the Federal Excise Tax must submit a Certificate of Exemption from the Federal Excise Tax on Communications Services to Time Warner Cable Business Class. & If you believe you are entitled to an exemption from the Federal Excise Tax, please complete the Federal Excise Tax Exemption. Completed FET Certificates and questions may be directed to the Time Warner Cable Tax Department at TWC.TaxInquiries@twcable.com.

State Tax Exemption Requirements:

Various communications products and/or services may be subject to taxes. Customers that are entitled to an exemption from state and local taxes must submit a fully executed Uniform Sales and Use Tax Certificate or State Resale and/or other Exemption Certificate. The Uniform Sales and Use Tax Certificate is available through the Multistate Tax Commission at http://www.mtc.gov/Resources.aspx?id=1594. Completed Uniform Sales and Use Tax Certificates may be returned by email toTWC.TaxInquiries@twcable.com.

Time Warner Cable Business Class Contacts

Tax Exemption Documentation and Tax Questions

- Email: TWC.TaxInquiries@twcable.com

- Mailing Address:

Attention: Subscriber Tax Inquiries
Time Warner Cable
7800 Crescent Executive Drive
Charlotte, NC 28217

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