DIVISION 2. OTHER TAXES 6001-60709›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 1. General Provisions and Definitions 41001-41019.5
§ 41007
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
(a) “Service supplier” shall mean both of the following:
(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the “911” emergency system by utilizing the digits 9-1-1.
(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the “911” emergency system by utilizing the digits 9-1-1.
(b) On and after January 1, 1988, “service supplier” also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.
(Amended by Stats. 2010, Ch. 328, Sec. 218. (SB 1330) Effective January 1, 2011.)
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