Tax Guide for
Sellers of Prepaid Mobile
Telephony Services (MTS) and
Telecommunication Service Suppliers

Tax Guide for
Sellers of Prepaid Mobile
Telephony Services (MTS) and
Telecommunication Service Suppliers

This guide was previously the Tax Guide for Prepaid Mobile Telephony Services (MTS) Surcharge and contained general information about the Prepaid MTS surcharge along with its tax application. Due to recent legislative changes, we renamed this guide and updated the content to include information about the collection requirements of sellers and telecommunication service suppliers of the Emergency Telephone Users (911) Surcharge that provides access to the 911 emergency system.

Information about a seller's continued requirement to collect local charges on their retail sales of prepaid MTS can still be found in this guide.

We recognize understanding tax issues related to your business can be time-consuming and complicated. We want to help you get the information you need so that you can focus on starting and growing your business as a seller of prepaid Mobile Telephony Services (MTS) or as a telecommunication service supplier (service supplier).

This guide provides you with general information regarding the collection, reporting, and paying of the Emergency Telephone Users (911) Surcharge. If you are a seller of prepaid MTS, this guide will also provide you with information about your additional requirement to collect local charges.

The collection requirements differ between sellers of prepaid MTS and telecommunication service suppliers:

Sellers

If you are a seller of prepaid MTS, that is, you sell prepaid wireless services (prepaid MTS) to consumers in retail transactions, our section entitled Sellers will provide additional details about your collection requirements of the 911 Surcharge and any local charges which you may also be required to collect.

Telecommunication Service Suppliers (Service Suppliers)

If you are a telecommunication service supplier (service supplier) who is required to be registered with the California Public Utilities Commission, please see our Telecommunication Service Supplier section for information about your collection requirements of the 911 Surcharge.

How the revenue is used

Revenues from the surcharge are deposited into the State Emergency Telephone Number Account and used by the Office of Emergency Services. The funds collected support the costs of installing, administering and supplying communication services for the 911 emergency system.

How to use this guide

See the Seller section for information and requirements for sellers of prepaid MTS, other than direct sellers.
See the Telecommunication Service Suppliers section for information and requirements for direct sellers.
See the 911 Surcharge and Local Charge Rates section for links to the current rates and other rate information.
See the Local Jurisdictions section for information about contracting with the CDTFA.
See the Industry Topics section for information and examples that may be relevant to you.
See the Resources section for links to additional information and references.

If you need help

If at any time you need assistance, feel free to contact us.

If you have suggestions for improving this guide, please contact us by email.

This guide was previously the Tax Guide for Prepaid Mobile Telephony Services (MTS) Surcharge and contained general information about the Prepaid MTS surcharge along with its tax application. Due to recent legislative changes, we renamed this guide and updated the content to include information about the collection requirements of sellers and telecommunication service suppliers of the Emergency Telephone Users (911) Surcharge that provides access to the 911 emergency system.

Information about a seller's continued requirement to collect local charges on their retail sales of prepaid MTS can still be found in this guide.

Sellers of prepaid wireless services are persons that sell prepaid mobile telephony services (MTS) to a consumer in a retail transaction.

Beginning January 1, 2020, an Emergency Telephone Users (911) Surcharge is imposed on purchasers (consumers) of prepaid mobile telephony services (MTS) at a flat rate.  Sellers of prepaid MTS will be required to collect, report, and pay the 911 Surcharge on each purchase made by a prepaid MTS consumer.  The 911 Surcharge will be due on each retail transaction that involves a sale of prepaid MTS.

In addition to the 911 Surcharge, sellers of prepaid MTS may also have a collection requirement for local charges.  This collection requirement was extended by legislation through December 31, 2020.  If you are a seller of prepaid MTS, you must collect, report, and pay any applicable local charges.*  The rate is based either on your retail location(s) or the location of your customer if you make sales online or remotely to California customers.  Local charges are imposed on consumers of prepaid MTS as a percentage of the sales price of each retail transaction of prepaid MTS. 

The amount of the 911 Surcharge and local charges (if applicable) must be separately stated on an invoice, receipt, or other similar document provided to the prepaid consumer of MTS by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction.

* Certain sellers are not required to collect local charges.  See heading below, Certain Small Sellers Are Not Required to Collect Local Charges.

Collecting the 911 Surcharge and/or local charges

To determine whether local charges apply to your sales of prepaid MTS made at your retail location(s) and/or sales made online or remotely to California customers, please see the 911 Surcharge and 911 Surcharge and Local Charge Rates section of this guide.

Unless the sale of prepaid MTS is otherwise exempt, both the 911 Surcharge and local charges (if applicable) apply to the retail sale.  The 911 Surcharge applies to the transaction even if sold in combination with itemized non-prepaid MTS items.   

Local charges apply to the entire sale unless the seller can identify the portion attributable to prepaid MTS from its books and records kept in the ordinary course of business (except cell phones).  Local charges apply to the combined selling price of prepaid MTS sold with a cell phone, unless the price of the cell phone is disclosed to the prepaid MTS consumer on a receipt, invoice, or other written documentation provided to the prepaid MTS consumer. 

The 911 Surcharge and local charge generally applies to amounts charged for:

  • Prepaid wireless airtime cards.
  • Prepaid wireless cards compatible with pay-as-you-go cell phones.
  • Prepaid wireless minutes.
  • Prepaid wireless plans.
  • Prepaid wireless refill or top-off cards.
  • Prepaid wireless 'e-Cards.'
  • Prepaid mobile data or any other services when sold with any of the above.  If local charges apply, they must be collected on the total combined selling price unless the seller can identify the price of the mobile data services and other services from its books and records.
  • Any product (except a cell phone) or service when sold with prepaid MTS for a single price.  If local charges apply, they must be collected on the total combined selling price unless the seller can identify the price of the product or service from its books and records.
  • A cell phone sold with prepaid MTS for a single non-itemized price.  If local charges apply, they must be collected on the total bundled selling price of the cell phone and prepaid MTS unless:
    1. Only a minimal amount of prepaid MTS is transferred (a minimal amount of prepaid MTS is $5 or less, or 10 minutes or less), or
    2. The price of the cell phone component of the bundled charge is disclosed to the prepaid MTS consumer on a receipt, invoice, or other written documentation provided to the prepaid MTS consumer.

Please note:  Telecommunication Service suppliers (service suppliers) have different collection requirements than sellers of prepaid MTS.  Please see our Telecommunication Service Supplier section for additional information about the collection requirements of the 911 Surcharge by service suppliers.

Registration

A seller of prepaid MTS is anyone making retail sales of prepaid MTS.  All sellers of prepaid MTS must register with the CDTFA as a prepaid MTS seller to obtain a prepaid MTS account number.

If your business is a service-only business and you do not sell merchandise (tangible personal property), you must still register with the CDTFA as a prepaid MTS seller to obtain a prepaid MTS account number if you sell prepaid MTS and do not currently hold a CDTFA seller's permit.

To register with the CDTFA, visit our Taxpayer Online Services Portal

The online registration for the prepaid MTS account will ask you to enter your seller's permit number, and in most instances you can transfer your seller's permit information to your prepaid MTS account, including sub location information.

Certain sellers are not required to collect local charges

Certain prepaid MTS sellers (other than a service supplier) with less than $15,000 of sales of prepaid MTS in the previous calendar year are not required to charge and collect the local charges from their customers.  However, these sellers are still required to collect the 911 Surcharge on their sales of prepaid MTS made to a consumer even when sales of prepaid MTS are below the threshold requiring them to collect local charges.

Sellers (other than service suppliers) of prepaid MTS are responsible for annually determining if they are required to collect the local charges from their customers based on their sales of prepaid MTS in the prior calendar year.  Currently, the annual sales threshold is $15,000; however, the threshold is subject to annual adjustment.  Small sellers must maintain adequate records to show that their annual prepaid MTS sales are less than the current annual threshold.  For sellers that have more than one location, the sales of prepaid MTS from all locations must be used to determine annual sales.  However, because consumers are responsible for the local charges, sellers who are not required to collect local charges may voluntarily continue to charge and collect the local charges and report and pay the amounts to the CDTFA as a courtesy to their customers.

If you are a seller (and are not a service supplier) with sales under the $15,000 threshold and you do not want to continue to voluntarily collect the local charges from your customers, you must still have a prepaid MTS account to collect, report, and pay the 911 Surcharge on each transaction involving a sale of prepaid MTS.

Agency agreements

In certain instances, a retail store owner or operator may act as an agent for a service supplier with respect to retail sales of prepaid MTS.  An agent is defined as one who represents another, called the principal, in dealing with third parties.  Such representation is called agency.

When a retail sale of prepaid MTS occurs in person at a retail store location, the store owner or operator is generally considered the seller of the prepaid MTS.  If the service supplier wishes to establish itself instead of the retail store owner or operator as the seller of prepaid MTS, they are responsible for entering into an agency agreement with the retail store owner/operator.  The agency agreement must be signed by both parties, and must establish an agency relationship for purposes of selling prepaid MTS. The agreement must make it clear the service supplier is the seller of the prepaid MTS, and the store owner or operator is acting as an agent of the service supplier in selling prepaid MTS and collecting, reporting, and paying any applicable taxes or fees imposed on such services from customers, including the 911 Surcharge and local charges. Unless there is a valid agency agreement, the retail store owner/operator must register and collect, report, and pay the surcharge amount from their customer on their retail sales of prepaid MTS to the CDTFA.

Prepaid MTS sellers must collect and separately state the 911 Surcharge and local charge amount (if applicable) on an invoice, receipt, or other document provided to the customer at the time of the sale, even if the prepaid MTS is sold for a flat charge or is sold by an agent on behalf of a service supplier.  The invoice, receipt, or other document may be provided electronically at the time of the sale.

Charging the correct 911 Surcharge and local charge rates

The 911 Surcharge is subject to change each year (see the 911 Surcharge Rate and Local Charge Rates section).  As with changes in the sales tax rate for different cities and/or counties, you will be responsible for knowing and charging the correct 911 Surcharge flat rate and local charges (if local charges apply) on your retail sales of prepaid MTS.  We will post the annually determined flat rate for the 911 Surcharge and the percentage rates for local charges to our website by December 1 of each year on our 911 Surcharge Rate and Local Charge Rates for Sellers of Prepaid Mobile Telephony Services (MTS) webpage.

Filing returns

Sellers of prepaid MTS are required to file returns with the CDTFA electronically.  You must electronically file your prepaid MTS return separately from any other reports or returns you are required to file with the CDTFA.

Seller reimbursement for local charges

A seller of prepaid MTS (other than a service supplier), may retain two percent (2%) of the local charges collected, reported, and paid as reimbursement for collecting the local charges.

This amount is claimed on your prepaid MTS return and reduces your overall local charge liability.

The electronic prepaid MTS return will include instructions for sellers on how to claim the 2% reimbursement.

The 2% reimbursement does not apply to amounts collected, reported, and paid for the 911 Surcharge.

This guide was previously the Tax Guide for Prepaid Mobile Telephony Services (MTS) Surcharge and contained general information about the Prepaid MTS surcharge along with its tax application. Due to recent legislative changes, we renamed this guide and updated the content to include information about the collection requirements of sellers and telecommunication service suppliers of the Emergency Telephone Users (911) Surcharge that provides access to the 911 emergency system.

Information about a seller's continued requirement to collect local charges on their retail sales of prepaid MTS can still be found in this guide.

Telecommunication service suppliers (service suppliers) provide access lines to service users in California and are required to collect the Emergency Telephone Users (911) Surcharge.

Beginning January 1, 2020, the 911 Surcharge is imposed on service suppliers as a flat rate amount on each access line (wireline, wireless line, and Voice over Internet Protocol (VoIP) service line) in which a service user subscribes for use in California each month or partial month.  Service suppliers must collect the 911 Surcharge from service users, generally on the monthly service billings, and pay it to the California Department of Tax and Fee Administration (CDTFA).  For the current 911 Surcharge rate, please see our Tax Rates - Special Taxes and Fees webpage.

Definitions

Service Supplier

Service supplier means a person supplying an access line to a service user in California.

Service User

Service user means any person that subscribes for the right to use an access line in California who is required to pay a surcharge under the law.

Access Line

Access line means the following:

  • A wireline communications service line.
  • A wireless communications service line.
  • A VoIP service line.

General exemptions

The following access lines are exempt from the 911 Surcharge:

  • Access lines supplying lifeline service.
  • Access lines connected to public telephones.
  • Access lines for which no charges are billed by a service supplier to a service user.

Registration

In general, you must register with the CDTFA if you are:

  •  A telephonic service provider/service supplier;
  • Any person providing Voice over Internet Protocol (VoIP) service line with access to the 911emergency telephone number system;
  • A service user that did not have the surcharge collected by a service supplier; or
  • A prepaid consumer that did not have the surcharge collected by a seller.

If you plan to provide telecommunication services within California, you must first register with the California Public Utilities Commission (CPUC).  For information regarding CPUC requirements, visit the CPUC website or call (415) 703-2782.

To register for your emergency telephone user surcharge account with the CDTFA, visit our Taxpayer Online Services Portal. A service supplier may also need a CDTFA seller's permit if they make retail sales of merchandise (tangible personal property).

Updating your business information

It is important to notify us so we  can keep our records current and ensure you receive information, email reminders to electronically file, and other updates timely. To update your business information, go to our website and select Login on the top right-hand corner, or go to our Log In webpage to update your account information.

You may use form CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts, to notify us of any changes.

911 Surcharge Rate

The Office of Emergency Services is required to annually determine the emergency telephone users surcharge rate amount by October 1 each year. The rate amount remains in effect the following January through December. The CDTFA will send a notice of rate amount change to service suppliers prior to January 1 of the following year.

The CDTFA annually holds a meeting for the 911 Surcharge rate setting.  Below is the notice for the rate setting.  Meeting minutes will be provided once available.

Visit our Tax Rates – Special Taxes and Fees webpage and scroll down to the heading Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers to view current and historical emergency telephone users surcharge rates.

More rate information may also be found on the 911 Surcharge and Local Charge Rates section of this guide.

Filing returns and reports

As a service supplier, you may file your returns electronically on our website or in paper form by using CDTFA-501-TE, Emergency Telephone Users Surcharge Return.

The surcharge return and/or payments are due on or before the last day of the second month following each reporting period. For example if your reporting period is for the month of January, the return and/or payment are due on March 31. The 911 Surcharge is due on either a monthly, quarterly, or yearly filing basis for service suppliers. Your filing frequency will be determined at the time you register. Returns and/or payments must be postmarked by the due date to be considered timely.

Billing Aggregator:

Service suppliers may contract with a CDTFA-registered billing aggregator to collect some or all of your access line charges, including VoIP charges, and to pay the 911 Surcharge to the CDTFA using CDTFA-507-TE, Billing Aggregator Schedule.

Payments

When filing returns online, you are able to both file and pay the surcharges in one transaction.
Several other payment options are available including check, money order, credit card, or Electronic Fund Transfer (EFT).
Please note: For credit card payments, a service fee of 2.3 percent of the transaction amount will be charged by the credit card processing vendor.
Service suppliers with an estimated average monthly surcharge payment of $20,000 or more are required to pay by EFT.

Filing a claim for refund

If you have overpaid a surcharge directly to the CDTFA, you may file a refund claim by using a CDTFA-101, Claim for Refund or Credit, or by filing an amended return stating the specific reason(s) for the overpayment. Claims for refund must be in writing and should specify the period for which you are making the claim and the amount of the refund.

Email claims to adab@cdtfa.ca.gov, or mail a claim to:

Business Tax and Fee Division
Appeals and Data Analysis Branch (MIC: 33)
California Department of Tax and Fee Administration
P. Box 942879
Sacramento CA 94279-0033

Whichever of the following dates occurs last is your refund claim filing deadline:

  • Three years after the due date of the return on which you overpaid the surcharge
  • Six months after you overpaid the surcharge
  • Six months after the date a billing became final
  • Three years after the CDTFA collected an involuntary payment, such as from a levy or lien

Be sure to file your claim for refund by the applicable deadline. If you don't file timely, we cannot consider your claim, even if you overpaid the surcharge. For additional information about filing a claim for refund, see publication 117, Filing a Claim for Refund.

This guide was previously the Tax Guide for Prepaid Mobile Telephony Services (MTS) Surcharge and contained general information about the Prepaid MTS surcharge along with its tax application. Due to recent legislative changes, we renamed this guide and updated the content to include information about the collection requirements of sellers and telecommunication service suppliers of the Emergency Telephone Users (911) Surcharge that provides access to the 911 emergency system.

Information about a seller's continued requirement to collect local charges on their retail sales of prepaid MTS can still be found in this guide.

911 Surcharge Rate

The 911 Surcharge is a flat rate of no more than $0.80 cents as determined annually by the Office of Emergency Services (OES). The OES determines the rate by October 1 each year, to be effective the following January 1 to December 31. Links to the current 911 Surcharge rate are available in the next section below for sellers and telecommunication service suppliers.

Collecting the 911 Surcharge

Sellers

The 911 Surcharge is a flat rate and applies to each transaction involving a sale of prepaid mobile telephony services (MTS) to a California consumer, unless the transaction is otherwise exempt. If a portion of the transaction is tax exempt but any portion includes a non-exempt sale of prepaid MTS, the 911 Surcharge still applies to the retail transaction. If you do not make the sale at your business location (for example, you make sales through your website), the 911 Surcharge generally still applies if the known address of the customer is in California. See the Known Address Transaction heading below to determine if your customer’s known address is in California.

Rate Information: If you are a seller of prepaid MTS, please find the current 911 Surcharge rate and/or local charge rates by going to our 911 Surcharge Rate and Local Charge Rates for Sellers of Prepaid Mobile Telephony Services (MTS) webpage.

Telecommunication Service Suppliers (Service Supplier)

The 911 Surcharge is a flat rate and applies to each access line in which a service user subscribes for use in California each month or partial month. The 911 Surcharge applies unless the access line is otherwise tax exempt.

Rate Information: If you are a service supplier, please see our Tax Rates – Special Taxes and Fees webpage and scroll down to the Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for Telecommunication Service Suppliers heading to view current and historical 911 Surcharge rates.

Collecting local charges

Sellers (other than service suppliers) must collect local charges as a percentage of the selling price of prepaid MTS sold at retail. If you are making sales of prepaid MTS from your business location, you should generally charge and collect the correct local charge rate for the city and/or county where your business is located. However, if you do not make the sale at your business location (for example, you make sales through your website), local charges may still apply if the known address of the customer is in California. Please see our Known Address Transaction heading below to determine if your customer’s known address is in California.

Known address transaction

In general, there are three circumstances under which a retail sale of prepaid MTS occurs in California and is subject to the 911 Surcharge and local charges (if applicable). First, sales of prepaid MTS from your California business location are subject to the 911 Surcharge and local charges (if applicable). Second, if the sale is a “known address transaction” it occurs in California and is subject to the 911 Surcharge and local charges (if applicable).

A "known address transaction" occurs in this state and the 911 Surcharge and local charges (if applicable) apply under any one of the following circumstances:

  1. The item is shipped to, or picked up by, your customer at a California location, or
  2. Your records show that the customer's address is located in California, or
  3. Your customer provides you an address in California during the sales transaction (for example, a billing address).

Third, when you make online sales and do not know your customer's address, the sale of prepaid MTS occurs in California and the 911 surcharge and local charges (if applicable) apply if your customer has a mobile telephone number that is associated with a location in California.

To determine the correct prepaid MTS rate for your online sales, you should charge the prepaid MTS rate based on the known California location or address of your customer in the order listed above.

For purposes of determining the correct local rate to charge, when you do not sell prepaid MTS to the customer at your business location, but one of the above scenarios applies, you should charge the local charge rate that applies to the known California location or address of your customer, in the order listed above.

Please visit our 911 Surcharge Rate and Local Charge Rates for Sellers of Prepaid Mobile Telephony Services (MTS) page to find your applicable local charge rate(s).

Rate changes

When the 911 Surcharge and/or local charge rates change, the CDTFA notifies registered prepaid MTS sellers by providing information in a Special Notice You may also sign up to receive email notifications from us and to get the latest news and updates.

Legislative information

For more information about the 911 Surcharge rate, see Senate Bill (SB) 96.

For more information about the extension of local charges, see Senate Bill (SB) 344 (stats. 2019, ch, 642).

This guide was previously the Tax Guide for Prepaid Mobile Telephony Services (MTS) Surcharge and contained general information about the Prepaid MTS surcharge along with its tax application. Due to recent legislative changes, we renamed this guide and updated the content to include information about the collection requirements of sellers and telecommunication service suppliers of the Emergency Telephone Users (911) Surcharge that provides access to the 911 emergency system.

Information about a seller's continued requirement to collect local charges on their retail sales of prepaid MTS can still be found in this guide.

Local jurisdictions must contract with CDTFA

Under the Local Prepaid Mobile Telephony Services Collection Act (42100-42111), cities and/or counties (local jurisdictions) having an ordinance that applies its local charges to retail sales of prepaid mobile telephony services (MTS) must contract with the CDTFA in order to receive the local revenue charges. These local revenue charges include utility user taxes (UUT), local 911 charges (separate from the 911 Surcharge required under the Emergency Telephone Users Surcharge (ETUS) Act), and any other local charges imposed on consumers of prepaid MTS.

If the local jurisdiction does not contract with the CDTFA, local charges imposed upon retail sales of prepaid MTS will not be collected by sellers and the local jurisdictions will not receive local charge revenue.

How to contract with CDTFA

To contract with the CDTFA for collection of the local charge revenue imposed on consumers of prepaid MTS, please contact our Local Revenue Branch (LRB). You may reach LRB at 1-916-324-3000, or by email

LRB will send you a contract package which includes:

  • A Local Charge Agreement for state collection and administration of local charges
  • A Certification of ordinance that applies to local charges
  • A Resolution to authorize representative(s) for the local jurisdiction

The LRB will also provide you instructions for the package and a checklist of the required documents that must be submitted to us.

New charges or rate increase

The local jurisdiction must contract with the CDTFA on or before December 1 for collection of the local charge revenue imposed on prepaid MTS to begin April 1 of the next calendar year.

If a local jurisdiction contracting with us is establishing a new local charge or increasing an existing local charge, the local jurisdiction must provide written notice of the increase to us on or before December 1 for collection of the local charge revenue at the new rate to begin April 1 of the next calendar year.

Decrease in rate or expiring charges

If a local charge is about to decrease in rate or expire, pursuant to the local jurisdiction’s contract with CDTFA, the local jurisdiction should notify the CDTFA in writing at least 110 days prior to the date the rate is going to decrease or expire.

If advance written notice is provided less than 110 days prior to the specified date of expiration or decrease in rate, the change shall become operative on the first day of the calendar quarter commencing more than 60 days after the specified date of expiration or decrease.

Local charge rates posted on CDTFA website

To find the current local charge rate for each local jurisdiction, please visit our 911 Surcharge Rate and Local Charge Rates for Sellers of Prepaid Mobile Telephony Services (MTS) webpage.

Local rates charged by sellers

Sellers of prepaid MTS are responsible to charge and collect the proper local charge rate. This is in addition to the 911 Surcharge that sellers are required to collect under the ETUS Act. For more rate information, go to the 911 Surcharge and Local Charge Rates section of this guide.

Inaccurate rate posted on CDTFA website

If the local charge rates posted on the CDTFA website are inaccurate, including if a rate has decreased, or expired, or if the local jurisdiction failed to provide advance written notice, the local jurisdiction must notify the CDTFA in writing of the inaccuracy. The corrected rate for the local jurisdiction will become operative on the first day of the calendar quarter beginning more than 60 days from the date the CDTFA receives the written notification.

Local Utility User Tax (UUT) rates

The Utility User Tax (UUT) rate includes tiered rates under the Local Prepaid Mobile Telephony Services Collection Act as follows:

UUT Rate in Ordinance New UUT Rate for Prepaid MTS

If less than 1.5 percent

0 percent

If 1.5 percent, but less than 2.5 percent

1.5 percent

If 2.5 percent, but less than 3.5 percent

2.5 percent

If 3.5 percent, but less than 4.5 percent

3.5 percent

If 4.5 percent, but less than 5.5 percent

4.5 percent

If 5.5 percent, but less than 6.5 percent

5.5 percent

If 6.5 percent, but less than 7.5 percent

6.5 percent

If 7.5 percent, but less than 9.0 percent

7.5 percent

If 9.0 percent or more

9.0 percent

Local 911 charges (separate from the 911 Surcharge required under the ETUS Act)

The rates for local 911 charges for access to communication services or access to local 911 emergency telephone systems specified in a local jurisdiction's ordinance will be used to determine the effective rate for the local 911 charges under the Local Prepaid Mobile Telephony Services Collection Act as follows:

  • If the rate under the ordinance is less than one dollar ($1) per month per access line, including any adjustments for inflation, the new rate is 0 percent.
  • If the rate under the ordinance is a specified percentage rate or one dollar ($1) or more per month per access line, including any adjustments for inflation, the new rate will be either the specified percentage or the rate obtained by dividing the dollar amount by 50, rounded to the nearest one-tenth of 1 percent. For example, if the rate in the ordinance per month per access line is:

One dollar ($1); the rate is calculated as 2% ($1 ÷ 50 = .02; rounded to the nearest one-tenth of 1 percent = .02 or 2%).

One dollar and fifty cents ($1.50), the rate is calculated as 3% ($1.50 ÷ 50 = .03; rounded to the nearest one-tenth of 1 percent = .03 or 3%).

CDTFA administration and collection costs

Each local jurisdiction contracting with the CDTFA for collection of the local charges imposed on the consumption of prepaid MTS will be responsible for its pro rata share of the CDTFA's collection and administrative costs ( subdivision (e) of Revenue and Taxation code (RTC) section 42020). Local charges collected by the CDTFA will be transmitted quarterly to the local jurisdictions, less payments for refunds and our costs.

Local jurisdiction responsibilities

It is each local jurisdiction’s responsibility to contract with the CDTFA for the collection of the local charges imposed on the consumption of prepaid MTS by submitting the required documents to the CDTFA (see above, How to contract with CDTFA). In addition, local jurisdictions are responsible for:

  • Defending claims regarding the validity of their ordinance.
  • Interpreting any provision of the ordinance (expect those specifically superseded by statute).
  • Responding to consumer claims for refunds.
  • Refunding taxes when ordered to under the local ordinance.
  • Reallocating local charges that were collected in error for up to two past quarters from the date of knowledge.
  • Enforcing and auditing the collection and remittance of local charges on prepaid MTS by service suppliers (see Telecommunication Service Suppliers section).
  • Their pro rata share of the CDTFA's collection and administrative costs, deducted from the CDTFA's quarterly transmittals to the local jurisdiction.

This guide was previously the Tax Guide for Prepaid Mobile Telephony Services (MTS) Surcharge and contained general information about the Prepaid MTS surcharge along with its tax application. Due to recent legislative changes, we renamed this guide and updated the content to include information about the collection requirements of sellers and telecommunication service suppliers of the Emergency Telephone Users (911) Surcharge that provides access to the 911 emergency system.

Information about a seller's continued requirement to collect local charges on their retail sales of prepaid MTS can still be found in this guide.

Below you will find additional information, examples, and industry topics specific to sellers and telecommunication service suppliers (service suppliers). If you are a service supplier, you may want to review the information under the Sellers heading if you also make sales of prepaid mobile telephony services (MTS) to prepaid MTS consumers.

The 911 Surcharge (flat rate fee per transaction) and applicable local charges (percentage of total gross prepaid MTS sales) generally applies to all retail sales of prepaid MTS in this state that consumers purchase upfront prior to using the service. Examples of items that have the 911 Surcharge and local charges (if applicable) applied include prepaid wireless cards or minutes and prepaid wireless refill or top-up cards. The 911 Surcharge and local charges (if applicable) apply regardless of where the minutes are actually used.

Unless the sale of prepaid MTS is otherwise exempt, both the 911 Surcharge and local charges are imposed on the prepaid MTS consumer at the time of the retail sale. The 911 Surcharge applies to the transaction even if sold in combination with itemized non-prepaid MTS items.

Local charges apply to the entire sale unless the seller can identify the portion attributable to prepaid MTS from its books and records kept in the ordinary course of business (except cell phones). Local charges apply to the combined selling price of prepaid MTS sold with a cell phone, unless the price of the cell phone is disclosed to the prepaid MTS consumer on a receipt, invoice, or other written documentation provided to the prepaid MTS consumer.

If you sell a cell phone with prepaid wireless minutes/airtime for a single price, the 911 Surcharge applies to the transaction.

If local charges apply to the sale of prepaid MTS, the entire charge may be subject to the local charges unless:

  • The amount of prepaid wireless minutes/airtime is a minimal amount, that is, $5 or less, or 10 minutes or less, or
  • The price of the cell phone component of the bundled charge is disclosed and provided to the prepaid MTS consumer on a receipt, invoice, or other written documentation.

The following examples show how to compute the 911 Surcharge, local charges and/or sales tax on sales of cell phones and prepaid minutes of airtime. These examples assume a 911 Surcharge rate of $0.80 cents, local charges at a rate of 10 percent (0.10), and a sales tax rate of 9 percent (0.09).

Example 1: Separately Stated Selling Price of a Cell Phone with Prepaid Airtime

The charges for the cell phone and prepaid airtime are separately stated on the invoice or other document provided to your customer. The 911 Surcharge applies to the transaction. Local charges apply to the separately stated charge for the prepaid airtime. Sales tax applies to the separately stated charge for the cell phone.

Prepaid phone $99.99
200 minutes of airtime $39.99
911 Surcharge $0.80
Local Charges ($39.99 × 10%) $3.99
Sales tax due ($99.99 × 9%) $9.00
Total due on sale (Price of Phone + Airtime +911 Surcharge + Local Charges + Sales Tax) $153.77

The invoice, receipt, or other similar document must show the amount of the prepaid phone, the 911 Surcharge ($0.80 cents), the amount of local charges ($3.99), and the amount of sales tax ($9.00) at the time of the retail sale of prepaid MTS.

Example 2: Sales Tax, 911 Surcharge, and Local Charges Included in Selling Price

The cell phone and prepaid airtime charges are separately stated on the invoice, but the seller advertises that sales tax is included in the $69.99 selling price of the phone, and the 911 Surcharge and local charges are included in the $39.99 selling price of the minutes.

Prepaid phone (see computation below for amount of sales tax included) $69.99
1000 minutes of airtime (911 Surcharge and local charges included) $39.99
911 Surcharge $0.80
Local charges included in selling price (see computation below) $3.56
Total due on sale* (price of phone + price of airtime) 109.98

Local Charges Included Computation:

To compute the selling price of the airtime without the local charges, first subtract the 911 Surcharge amount of $0.80 from the $39.99 airtime selling price. Then, divide the amount excluding the 911 Surcharge by 1.10 (1.00 plus the surcharge rate of .10):

($39.99 - $0.80) ÷ 1.10 = $35.62 (this is the selling price of the airtime without the 911 Surcharge and local charges)

To compute the local charges, subtract the airtime selling price without the 911 Surcharge. This will give you the airtime selling price without the surcharge. Then, subtract the amount of the selling price or airtime without the 911 Surcharge and local charges (computed above) from this amount. This is the amount of local charges included in the airtime:

($39.99 − $0.80) - $35.63 = $3.56

The invoice, receipt, or other similar document must show the amount of the 911 Surcharge ($0.80 cents) and the amount of local charges ($3.56) at the time of the retail sale of prepaid MTS.

Sales Tax Included Computation:

To compute the amount of sales tax reimbursement included in the selling price of the phone, divide the $69.99 selling price by 1.09 (1.00 plus the sales tax rate of .09):

$69.99 ÷ 1.09 = $64.21 (this is the selling price of the phone without the sales tax)

Next, subtract the selling price of the phone without the sales tax from the total selling price to get the sales tax amount:

$69.99 − $64.21 = $5.78

The sales tax due on this sale is $5.78.

Note: If you do not separately state an amount for sales tax, you must post on the premises, or include on the price tag, in an advertisement, or other printed material, a notice stating: "All prices of taxable items include sales tax reimbursement."

Example 3 – Cell Phone and Prepaid Airtime Bundled

The cell phone and 200 minutes of prepaid airtime are sold for a single price of $139.99 (bundled transaction), and the customer is required to purchase the minutes with the cell phone as part of a package deal. The price of the cell phone component of the bundled charge is not disclosed to the prepaid MTS consumer. The amount of airtime in the bundled transaction is not considered minimal because it is more than 10 minutes. The 911 Surcharge applies to the transaction and the sales tax and local charges apply to the entire bundled charge for the prepaid phone and airtime.

Prepaid phone + 200 minutes of airtime $139.99
911 Surcharge $0.80
Local charges ($139.99 × 10%) $13.99
Sales tax ($139.99 × 9%) $12.60
Total due on sale (single price of phone and airtime + 911 Surcharge + local charges + sales tax) $167.38

The invoice, receipt, or other similar document must show the amount of the 911 Surcharge ($0.80 cents), the amount of local charges ($13.99), and the amount of sales tax ($12.60) at the time of the retail sale of prepaid MTS.

Example 4 – Cell Phone Bundled with Minimal Prepaid Airtime

The cell phone and 10 minutes of prepaid airtime are sold for a single price of $59.99, and the customer is required to purchase the minutes with the cell phone as part of a package deal (bundled transaction). The amount of airtime in the bundled transaction is considered minimal because it is 10 minutes or less. Therefore, the local charges do not apply because there is only a minimal amount of prepaid wireless minutes/airtime included in the bundled transaction. The 911 Surcharge still applies to the transaction and sales tax applies to the entire charge.

Prepaid phone + 10 minutes of airtime (or $5 in airtime) $59.99
911 Surcharge $0.80
Local charges (not applicable) $0.00
Sales tax ($59.99 × 9%) $5.40
Total due on sale (price of phone + airtime + sales tax) $66.19

The invoice, receipt, or other similar document must show the amount of the 911 Surcharge ($0.80 cents) and the amount of sales tax ($5.40) at the time of the retail sale of prepaid MTS.

Example 5 – Cell Phone and Prepaid Airtime Bundled; Phone Price Stated

The cell phone and prepaid airtime minutes are sold for a single price of $119.99 (bundled transaction); however, you provide your customer with an invoice that states that the actual selling price of the cell phone is $99.99.

Therefore, the 60 minutes of prepaid airtime is sold for $20.00 ($119.99 − $99.99). The 911 Surcharge applies to the transaction. Since you disclosed the selling price of the cell phone to your customer, the local charges apply only to the $20.00 selling price of the prepaid minutes. Sales tax applies to the $99.99 selling price of the cell phone.

Prepaid Smartphone and 60 minutes of airtime $119.99
911 Surcharge $0.80
Local charges ($20.00 × 10%) $2.00
Sales tax ($99.99 × 9%) $9.00
Total due on sale (prepaid smartphone and 60 minutes of airtime + 911 Surcharge + local charges + sales tax) $131.79

The invoice, receipt, or other similar document must show the amount of the prepaid smartphone (cell phone), 911 Surcharge ($0.80 cents), the amount of local charges ($2.00), and the amount of sales tax ($9.00) at the time of the retail sale of prepaid MTS.

Sales of prepaid data service plans (minutes) that can be used for data, text, or as cell phone airtime minutes are subject to the 911 Surcharge and local charges apply (if applicable).

In general, purchasers of prepaid data plans, including prepaid plans marketed as data-only plans provide their wireless (cell phone) number when purchasing the plans. If these types of prepaid data service plans can be used to make or receive cell phone calls, as well as for data or text, the sales are subject to the 911 Surcharge and any applicable local charges.

Prepaid wireless calling cards that are loaded onto a cell phone and give the purchaser the ability to use the cell phone are subject to the 911 Surcharge and local charges (if applicable). However, prepaid telephone calling cards that allow the purchaser to use minutes from either a landline or a cell phone by calling an 800 number, or by PIN-less calling are not subject to the 911 Surcharge of local charges.

If you sell SIM cards loaded with prepaid wireless airtime/minutes for a single price, the 911 Surcharge applies. The entire selling price is subject to any applicable local charges unless you can identify the price of the SIM card (from your books and records kept in the ordinary course of business) or the amount of prepaid wireless minutes/airtime is a minimal amount, that is, $5 or less, or 10 minutes or less.

The following examples show how to compute local charges and/or sales tax on SIM cards sold with prepaid airtime. These examples assume a 911 Surcharge rate of $0.80 cents, local charges at a rate of 13.76 percent (0.1376) and a sales tax rate of 9 percent% (0.09).

Example 1 – SIM Card and Prepaid Airtime Bundled

You sell a SIM card loaded with prepaid airtime for a single price. The 911 Surcharge applies to the transaction. The total selling price of the SIM card with prepaid airtime is subject to local charges because the price of the airtime is not minimal and cannot be identified since you didn’t keep books and records indicating the standalone price of the airtime.

SIM card + one month unlimited talk & text $49.99
911 Surcharge $0.80
Local charges ($49.99 × 13.760%) $6.88
Sales tax* (Not Applicable) $0.00
Total due on sale (SIM card + one month unlimited talk & text + 911 Surcharge + local charges) $57.67

The invoice, receipt, or other similar document must show the amount of the 911 Surcharge ($0.80 cents) and the amount of local charges ($6.88) at the time of the retail sale of prepaid MTS.

Note: Unless there is a separately stated charge for the SIM card, sales tax generally does not apply to the prepaid SIM card sold with minutes or airtime since the SIM card (tangible personal property) is typically considered incidental to the sale of the minutes or airtime.

Example 2 – Sim Card Sold without Prepaid Airtime or Minutes

You sell a SIM card (starter kit) without any prepaid minutes or airtime. The sale is not subject to the 911 Surcharge and local charges. The sale is subject to sales tax because it is a sale of tangible personal property.

SIM Card Starter Kit $4.99
911 Surcharge (not applicable) $0.00
Local charges (not applicable) $0.00
Sales tax (4.99 × 9%) $0.45
Total due on sale $5.44

The 911 Surcharge and local charges (if applicable) apply to all sales of prepaid MTS sold in a retail transaction in California regardless of where the services or products are actually used.

Example

You sell SIM cards that are loaded with prepaid wireless minutes for international use. The sales are made at your California store. Although your customer intends to use the SIM card and minutes outside of the U.S., the 911 Surcharge and local charges (if applicable) apply because the sale was made at your California store. The sales price used to compute the local charges (if applicable) depends on whether the price of the prepaid wireless minutes can be identified from your books and records or if the amount of prepaid wireless minutes sold is minimal.

In general, there are three circumstances under which a retail sale of prepaid MTS occurs in California and is subject to the 911 Surcharge and local charges (if applicable). First, sales of prepaid MTS from your California business location are subject to the 911 Surcharge and local charges (if applicable). Second, if the sale is a "known address transaction" it occurs in California and is subject to the 911 Surcharge and local charges (if applicable).

A "known address transaction" occurs in this state and the 911 Surcharge and local charges (if applicable) apply under any one of the following circumstances:

  1. The item is shipped to, or picked up by, your customer at a California location, or
  2. Your records show that the customer's address is located in California, or
  3. Your customer provides you an address in California during the sales transaction (for example, a billing address).

Third, when you make online sales and do not know your customer's address, the sale of prepaid MTS occurs in California and the 911 surcharge and local charges (if applicable) apply if your customer has a mobile telephone number that is associated with a location in California.

To determine local charges properly for your online sales, you should charge the rate in effect based on the above known California location or address of your customer in the order listed.

Example 1

You sell a prepaid wireless refill card online that is loaded with 400 prepaid wireless minutes to your customer who downloads it directly to his cell phone. Your customer provides you his Arizona address and a mobile number that is associated with a California location. Because you know your customer's address, you should determine if the 911 Surcharge and local charges apply based on the address, not on your customer's mobile number. Therefore, your online sale to the Arizona customer is not subject to the 911 Surcharge or local charges, even though his mobile phone number is associated with a California location.

Example 2

You sell a prepaid wireless refill card online that is loaded with 200 prepaid wireless minutes to your customer who downloads it directly to her cell phone. Your customer pays with her PayPal account. Your customer also provided you a cell phone number that is associated with a location in California; however, your customer did not provide her address and you do not have a record of her address. Because you do not know your customer's address, you must rely on her mobile phone number to determine if the 911 Surcharge and local charges apply. Therefore, because your customer provided a mobile phone number that is associated with a California location, the online sale is subject to the 911 Surcharge and local charges (if applicable).

Example 3

You sell a prepaid wireless refill card online that is loaded with 200 prepaid wireless minutes to your customer who downloads it directly to her cell phone. Your customer's billing address is in Sacramento, California. Your customer also provided you with her mobile phone number that is associated with a location outside of California. Since you know your customer's address, you should use her address to determine if the 911 Surcharge and local charges apply. Because your records show your customer is located in California, the 911 Surcharge applies, even though your customer has a mobile phone number not associated with a California location. Further, you should charge your customer any applicable local charges at the rate listed for the City of Sacramento.

The 911 Surcharge rate and local charge rates may be viewed on our webpage (see 911 Surcharge Rate and Local Charge Rates for Sellers of Prepaid Mobile Telephony Services (MTS)).

In general, you should charge and collect local charges for the city and/or county where your business is located. When the sale is not made at your business location, then the prepaid consumer's address (known address transaction) must be used to identify the proper local charges (see Known address transactions topic above).

When you make online sales and do not know your customer's address, the sale of prepaid MTS occurs in California and the 911 surcharge and local charges (if applicable) apply if your customer has a mobile telephone number that is associated with a location in California.

You can look up the local charge rates by city (see 911 Surcharge Rate and Local Charge Rates for Sellers of Prepaid Mobile Telephony Services (MTS)).

Example 1

A customer who lives in San Francisco purchases prepaid wireless airtime from you at your store location in San Jose. In addition to the 911 Surcharge, you charge and collect the local charges at the rate in effect where your business is located (city of San Jose), because that's where the sale occurred.

Example 2

The same customer in Example 1 who lives in San Francisco, purchases a prepaid wireless e-card from your website and downloads the minutes to their phone. This customer gives you their San Francisco billing address during the Internet sales transaction. Because the sale does not occur at your San Jose store, the customer's known California address determines where the sale occurs and the proper local charges. For this Internet sale, you should charge and collect the 911 Surcharge and the local charges at the rate in effect for the City and County of San Francisco, indicated on the billing address provided by your customer.

Out-of-state sellers who make retail sales of prepaid MTS to customers with an address known to be in California (see Known address transaction section above) are required to register as a prepaid MTS seller and collect the 911 Surcharge and any applicable local charges, and pay the collected amounts to the California Department of Tax and Fee Administration (CDTFA).

Example

You are a seller located outside of California who makes online retail sales of prepaid MTS. A customer purchases prepaid wireless airtime from your website. The customer's billing information shows they live in Sacramento, CA. This sale is subject to the 911 Surcharge since your records (that is., the customer's billing address) show that they are located in CA. Additionally, you should charge your customer local charges at the rate listed for the city of Sacramento (if any). The 911 Surcharge rate and local charge rates may be viewed on our webpage (see 911 Surcharge Rate and Local Charge Rates for Sellers of Prepaid Mobile Telephony Services (MTS)).

To register online for a prepaid MTS account, visit our Taxpayer Online Services Portal.

The 911 Surcharge rate is a flat fee to be applied to each retail transaction involving a sale of prepaid MTS to a prepaid MTS consumer. When local charges apply, the charges are applied as a percentage, to the selling price. The amounts for the 911 Surcharge and local charges should be separately stated on the invoice, receipt, or other similar document that is provided to the prepaid consumer, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction. As with sales and use tax, the local charge rate varies depending on the location of the sale and in some instances local charges will not apply (for example, sellers with de minimis sales of prepaid MTS of less than $15,000 during the previous calendar year are not required to collect local charges).

Example

You sell prepaid wireless airtime for $50. This example assumes a 13.76 percent local charge rate.

Selling price of prepaid wireless airtime card $50
911 Surcharge $0.80
Local Charges due ($50 × 13.76%) $6.88
Total due on sale $58

The invoice, receipt, or other similar document must show the amount of the 911 Surcharge ($0.80 cents) and the amount of local charges ($6.88) at the time of the retail sale of prepaid MTS. If the sale is also subject to sales or use tax, the sales/use tax does not apply to the 911 Surcharge or local charge amounts.

In general, a kiosk owner that sells prepaid top-up airtime/minutes is required to register as a prepaid MTS seller and is responsible for collecting and paying the 911 Surcharge and any applicable local charges to the CDTFA.

Independently owned kiosks operating inside a retail store are considered the seller of the prepaid MTS sold at the kiosk. The retail store is generally not the owner or operator of the kiosk, and as such, is not responsible for the collection of the 911 Surcharge and any applicable local charges.

If you purchased prepaid MTS and overpaid the 911 Surcharge and/or local charges, you may file a claim for refund. Where you submit your claim depends on the reason for the refund and where the purchase was made.

If you purchased prepaid MTS from a service supplier, you may contact your service supplier to request a refund of the 911 Surcharge and/or local charges. If the service supplier has already paid the 911 Surcharge to the state, you may file a Claim For Refund or Credit with the CDTFA. If the service supplier has already paid the local charges directly to the local jurisdiction, you should contact your local jurisdiction to request a refund of the local charges.

If you purchased prepaid MTS from a retail seller and were charged the incorrect 911 Surcharge and/or local charge rate, you may file a Claim For Refund or Credit with the CDTFA.

However, you must contact the local jurisdiction to request a refund of the local charges if you are filing a refund claim for local charges because you:

  1. Dispute the location of the retail transaction,
  2. Believe the transaction is exempt from the local charges, or
  3. Dispute the validity of the local tax ordinance.

For local jurisdiction information, see our Contact Information for Cities and Counties with Local Prepaid Mobile Telephony Services Charges webpage.

The Emergency Telephone Users (911) Surcharge applies to all telecommunication access lines (wirelines, postpaid wireless lines, and VoIP lines) subscribed in California that utilize the “911” emergency system.

The 911 Surcharge applies to all telecommunication access lines with the exception of:

  • Customers whose place of primary use is outside of California.
  • Charges imposed on certain types of entities may be exempt from the surcharge. (See Revenue and Taxation Code (RTC) section 41027)
    • Nonprofit hospitals,
    • Nonprofit education organizations,
    • Public agencies, and
    • Insurance companies (that pay the California gross premium insurance tax).
  • Access line services that: (See RTC section 41046)
    • Supply lifeline service,
    • Are connected to public telephones, or
    • Have no charges billed by a service supplier to a service user.
  • Public purpose fund charges including: Access Recovery Charge; Universal Service Fund Charge (USF); Universal Lifeline Telephone Service (ULTS); California High-Cost Fund-A and Fund-B (CHCF-A & CHCF-B); California Teleconnect Fund (CTF); California Relay Service and Communications Devices Fund (CA Relay/Comm), also known as the Deaf and Disabled Telecommunication Program (DDTP); California Advanced Service Fund (CASF).

Since medical alert devices and inmate call systems generally do not provide access to the 911 emergency communications system, the 911 Surcharge usually will not apply.

The 911 Surcharge applies to partial month billings in the full amount.

This guide was previously the Tax Guide for Prepaid Mobile Telephony Services (MTS) Surcharge and contained general information about the Prepaid MTS surcharge along with its tax application. Due to recent legislative changes, we renamed this guide and updated the content to include information about the collection requirements of sellers and telecommunication service suppliers of the Emergency Telephone Users (911) Surcharge that provides access to the 911 emergency system.

Information about a seller's continued requirement to collect local charges on their retail sales of prepaid MTS can still be found in this guide.

Need to know more? Review the information below for more information for sellers and telecommunication service suppliers about the topics covered in this guide, and other resources you might find helpful:

We have compiled a list of helpful resources for sellers.

We have compiled a list of helpful resources for service suppliers. Please make sure to check out our resources for sellers (above) if you are a service supplier that also makes retail sales of prepaid MTS to prepaid MTS consumers.

Law References

Emergency Telephone Users Surcharge Law

Emergency Telephone Users Surcharge Regulations

Notices

Publications

Publication 39A, Emergency Telephone Users (911) Surcharge and Prepaid 911 Surcharge

Additional Sources

Contact Us

If you are a service supplier and have questions regarding this program or need to register with the CDTFA, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088

Telephone 1-800-400-7115
(CRS: 711)

More resources for both sellers and service suppliers:

  • Contact Us - A listing of CDTFA contacts for your questions and concerns.
  • Sign Up for CDTFA Updates - Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
  • Videos and How-To Guides - These resources will help you avoid common mistakes, file your tax returns online, and more.
  • City and County Tax Rates - A listing of current and historical tax rates.
  • Special Notices - CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
  • CDTFA Online Services - Learn about the online services CDTFA offers.
  • Verify a Permit or License - You can use this application to verify a seller's permit, Cigarette and Tobacco Product retailer license, Ewaste account, or Underground Storage Tank Maintenance Fee Account.
  • CDTFA Field Offices - A comprehensive listing of all CDTFA field offices and contact information.
  • Get It In Writing! - The Law can be complex, and you are encouraged to put your tax questions in writing.
  • Taxpayers' Rights Advocate (TRA) - The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.