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Form E-595B Reverse

General Information

Pursuant to G.S. 105-164.27A, a direct pay permit can be issued to a call center for telecommunications service.

A call center that purchases interstate telecommunications service that originates outside this State and terminates in this

State may apply for a direct pay permit for telecommunications service. A call center is a business that is primarily engaged

in providing support service to customers by telephone to support products or services of the business. A business is

primarily engaged in providing support services by telephone if at least sixty percent (60%) of its calls are incoming.

A direct pay permit for telecommunications service authorizes its holder to purchase telecommunications service without

paying tax to the seller and authorizes the seller to not collect any tax on a sale to the permit holder. A person who

purchases telecommunications service under a direct pay permit must timely file a return and pay the tax due to the

Department. A direct pay permit issued for telecommunications service does not apply to any tax other than the tax on

telecommunications service.

Upon approval, the Department will issue a numbered direct pay permit for telecommunications service. The permit holder

should issue a copy of the permit to its call center vendors of telecommunications service.

A direct pay permit that is issued to a vendor providing interstate telecommunications service and other telecommunications

services for the call center relieves the vendor from collecting and remitting utility sales and use tax on the sale of all

telecommunications service to the call center. A permit holder is liable for accruing and remitting tax directly to the

Department on all telecommunications service purchased for a call center for which a direct pay permit has been issued to

a vendor.

The Department may revoke a direct pay permit if the holder of the permit does not file a utility and liquor sales and use tax

return timely, does not pay the tax on time, or otherwise fails to comply with the Sales and Use Tax Laws.

If you have questions, you may contact the Sales and Use Tax Division, NC Department of Revenue, P.O. Box 871, Raleigh,

North Carolina 27602-0871. You may also telephone the Division at (919) 733-2151.

Line by Line Instructions

Line 1 -

Enter your firm’s Federal Employer Identification Number (FEIN). Direct Pay Permits are issued by FEIN. A separate

application must be completed for each FEIN.

Line 2 -

Enter your firm’s North Carolina Utility and Liquor Sales and Use Tax Account ID Number.

Line 3 -

Enter the Legal Business Name for which a Direct Pay Permit is requested.

Line 4 -

Enter the Trade Name for which a Direct Pay Permit is requested.

Line 5 -

Enter the business address of your firm in North Carolina.

Line 6 -

Enter the mailing address to which all correspondence concerning the Direct Pay Permit should be mailed.

Line 7 -

Enter the number of locations in North Carolina.

Line 8 -

Describe the type of business your firm operates.

Line 9 -

Estimate the percentage of incoming telephone calls to all telephone activity at the call center.

Sign and date the application. Print your name along with your title, phone number, and email address where you can be

reached if we have questions about your application. Mail your application to NC Department of Revenue, Sales and Use

Tax Division, P.O. Box 871, Raleigh, NC 27602-0871.

Form E-595b - Application For Direct Pay Permit For Sales And Use Taxes On Telecommunication Service Page 2

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