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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW |
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Chapter 1. General Provisions and Definitions |
Section 41007.
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(a) "Service supplier" shall mean both of the following:
(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the "911" emergency system by utilizing the digits 9-1-1.
(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the "911" emergency system by utilizing the digits 9-1-1.
(b) On and after January 1, 1988, "service supplier" also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.