California Revenue and Taxation Code Section 41046

CA Rev & Tax Code § 41046 (2017)  

There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.

(Amended by Stats. 2008, Ch. 17, Sec. 11. Effective May 21, 2008.)

Last modified: October 25, 2018