California Revenue and Taxation Code CHAPTER 2 - The Prepaid Mobile Telephony Services Surcharge

• Section 42010.
  (a) (1) On and after January 1, 2016, a prepaid MTS surcharge shall be imposed on each prepaid consumer and shall be collected by a seller from...
• Section 42010.7.
  (a) Commencing January 1, 2017, a seller, other than a direct seller, with de minimis sales of prepaid mobile telephony services of less than fifteen thousand...
• Section 42012.
  (a) For purposes of this section, “state lifeline program” means the program furnishing lifeline voice communication service pursuant to the Moore Universal Telephone Service Act (Article...
• Section 42014.
  (a) For purposes of this part, a retail transaction occurs in the state under any of the following circumstances:(1) The prepaid consumer makes the retail transaction in...
• Section 42018.
  (a) Except as provided in subdivisions (b) and (c), if prepaid mobile telephony services are sold in combination with mobile data services or any other services...

Last modified: October 22, 2018