Article 2. Exemptions, Deductions, Credits, and Specific Applications of Tax

Source: https://govt.westlaw.com/calregs/Browse/Home/California/CaliforniaCodeofRegulations?guid=I10E3ACC066DC11F0B55B8E7C82AD390C&originationContext=documenttoc&transitionType=Default&contextData=(sc.Default)

Source: https://govt.westlaw.com/calregs/Document/I0D8DEF1066FD11F0AF8CE52F7A681274?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

California Resale Certificate -- Prepaid Mobile Telephony Services

I HEREBY CERTIFY:

1. I hold valid California emergency telephone account or prepaid MTS account number: ____________________ or I am not required to register under Regulations 2437 and 2460 for the following reason(s):

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2. This certificate is for the purchase from _______________ [Vendor's name] of the prepaid MTS described below.

3. I will resell the prepaid MTS described in paragraph 4, which I am purchasing for resale in the regular course of my business operations.

4. Description of prepaid MTS to be purchased:

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Name of Purchaser

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Signature of Purchaser, Purchaser's Employee or Authorized Representative

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Printed Name of Person Signing

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Title

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Address of Purchaser

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Telephone Number

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Date

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Credits

History

1. New appendix filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).