Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Annotations

Service Supplier—Telemanagement or Shared User Services

An entity which provides both shared use (or "telemanagement") service and services subject to CPUC regulation must pay the surcharge only on charges provided "pursuant to California intrastate tariffs." Shared user services are not provided pursuant to CPUC tariffs. Therefore, even if a provider qualifies as a "service supplier" for other services it provides, it is not liable for the surcharge on charges for non-tariffed services. 8/26/96.