Publication 120, Cell Phones and Other Wireless Telecommunication Devices
Additional Information

For additional information on bundled and unbundled sales of cell phones and other wireless telecommunication devices, please contact our Customer Service Center at 1‑800‑400‑7115 (TTY:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. In addition to English, assistance is available in other languages.

Regulation

• 1585 Cellular Telephones, Pagers, and Other Wireless Telecommunication Devices
• 1670 Gifts, Marketing Aids, Premiums and Prizes

Tax Guides

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

Revision March 2025