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Chapter 5.7. Local Charges on Prepaid Mobile Telephony Services

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Appendix A

Source: https://govt.westlaw.com/calregs/Document/I187544F066F311F09C74CD1C14F247D1?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):

________________________________________.

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

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

  3. Description of prepaid MTS to be purchased:

|

Name of Purchaser

| |

Signature of Purchaser, Purchaser's Employee or Authorized Representative

| |

Printed Name of Person Signing

|

Title

| | |

Address of Purchaser

| | | |

Telephone Number

|

Date

| |

Credits

History

  1. Amendment filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).
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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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