GENERAL INSTRUCTIONS FOR COMPLETION OF
FORM 5506CPE-0505
Section 5506(e) of Title 30 of the Delaware Code exempts from the Delaware public utility tax cell phone telecommunication
services that are provided to residential consumers. In order to be eligible for the exemption, the consumer must demonstrate
that their cell phone is the only means of telecommunication at their permanent residence and that no other operating
telecommunication lines exist at the residence for the purpose of telephone, internet or fax communication. The consumer
must complete Form 5506CPE-0505 on an annual basis to maintain the exemption. Please complete the form
immediately and return to the Delaware Division of Revenue for the current year exemption. Form 5506CPE-0505 must
st
be completed and returned to the Delaware Division of Revenue by December 31
in order to maintain the succeeding
year’s exemption. In each case, please mail the completed form to: Delaware Division of Revenue, Business Audit
Bureau, 820 North French Street, Wilmington, DE 19801. If you need assistance completing this form, please contact the
Business Audit Bureau at (302) 577-8783 or e-mail delaware.put@state.de.us.
SPECIFIC INSTRUCTIONS
Line 1. Enter the social security number of the person claiming the exemption.
Line 2. Enter the name of the person claiming the exemption.
Line 3. Enter the permanent residential address of the person claiming the exemption. A post office box address is not
considered a valid address. A person owning/leasing a secondary home without active telecommunication lines
can not use the secondary address to obtain the exemption, irrespective of whether the secondary home is your
only Delaware address.
Line 4. Enter the cell phone number of the person claiming the exemption.
Line 5. Enter the name of the cell phone provider that is currently providing cell phone service to the person claiming the
exemption.
Line 6. Please check “Owner/Lessee” if the person claiming the exemption is the owner of record of the residence or
whose name appears as the lessee on the lease agreement of the residence. Check “Other” if you are not the
owner or lessee of the residence but permanently reside at the address. Please explain your relationship to the
owner or lessee of the residence. YOU MUST FURNISH A COPY OF YOUR MOST RECENT CELL PHONE
BILL AND DRIVER’S LICENSE, OR ANOTHER DOCUMENT WITH YOUR NAME AND ADDRESS. THE
DOCUMENT MAY BE A PERSONAL IDENTIFICATION CARD, UTILITY BILL, PROPERTY TAX BILL OR
PROPERTY LEASE AGREEMENT.
Line 7. Please check “Yes” if the residence is equipped with an operating Internet telecommunication line connection for
a computer and proceed to Question 8. Check “No” if no Internet telecommunication line connection exists or is
not currently active and proceed to Question 9.
Line 8. You indicated in Question 7 that the residence is equipped with an operating Internet telecommunication line
connection. Please indicate the type of Internet line connection that is currently installed and active in the
residence.
Line 9. Please check “Yes” if the residence is equipped with an operating fax telecommunication line connection and
proceed to Question 10. Check “No” if no fax telecommunication line connection exists or is not currently active
and sign and date the exemption application and send to the address specified above.
Line 10. You indicated in Question 9 that the residence is equipped with an operating fax telecommunication line connection.
Please indicate the type of fax line connection that is currently installed and active in the residence.
After completing this application for exemption, please mail the application to the address indicated in the General Instructions.
Upon review by the Delaware Division of Revenue, a letter will be mailed to your permanent residence to advise you of the
Division’s determination. If approved, you will be required to send the approval letter to your current cell phone provider to
have the Delaware public utility tax removed from your cell phone bill.
(Revised 11/17/09)