Emergency Telephone Users Surcharge – Registration Information

Who is required to register?

Every service supplier in this state is required to register with the California Department of Tax and Fee Administration (CDTFA). A "service supplier" is defined as:

  • Any person supplying intrastate telephone communication services (which includes all local or toll telephone services where the points of origin and destination of the service are all located in this state), according to California intrastate tariffs, to any user in this state.
  • Any person supplying intrastate telephone communications services for whom the California Public Utilities Commission (CPUC), by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.
  • Any person supplying Voice over Internet Protocol (VoIP) services to any service user in this state and providing access to the "911" emergency system by utilizing the digits 9-1-1. The surcharge does not apply to charges for VoIP service where the point of origin or destination is outside of California.

Additionally, every California consumer who purchases intrastate telephone service or VoIP service from a service supplier who does not collect the surcharge is required to pay the applicable surcharge to CDTFA.

Register Online

You may register for an account using CDTFA's online registration system. Online registration is the convenient way to register and is available 24 hours a day.