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Business Taxes Law Guide – Revision 2021
 

Emergency Telephone Users Surcharge Act

CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS.

Section 41046


Text of Section Operative Through December 31, 2019

41046. Charges exempt under federal law. (a) 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.

(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.

History—Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "and VoIP service" after "intrastate telephone communication services". Stats. 2019, Ch. 54 (SB 96), repealed by its own provisions effective July 1, 2019, and inoperative January 1, 2020.

Text of Section Operative Through January 1, 2020

41046. Exempt charges. (a) There are exempt from the surcharge the following access lines and nonaccess line services:

(1) Those lines supplying lifeline service.

(2) Those lines connected to public telephones.

(3) Those lines for which no charges are billed by a service supplier to a service user.

(b) This section shall become operative on January 1, 2020

History—Stats. 2019, Ch. 54 (SB 96), repealed and added by its own provisions effective July 1, 2019, but operative January 1, 2020.