Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Annotations

Out-of-State User—Charges for Services

Section 41011 provides, in part, that charges for services shall not include charges for intrastate toll calls where bills for such calls originate out of California. This exemption applies only to intrastate calls made by an out-of-state user between two California locations when billed by the user's out-of-state service supplier who bills the user's out-of-state address, even if the service supplier was also engaged in business in California. The origination point of the bill for purposes of this exemption is not the location from which the service supplier sends or causes its billing notices to be sent to the service user, rather, it is the location of the out-of-state number to which the bill applies. This exemption does not apply to bills mailed from outside this state to California residents by a California service supplier. 1/18/84. (Am M99-1). (Am 2003-1).