Tax Guide for Sellers of Prepaid Mobile Telephony Services (MTS) and Telecommunication Service Suppliers
Resources
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:
Sellers
We have compiled a list of helpful resources for sellers.
Law References
- Emergency Telephone Users Surcharge Law (§§ 41001-41176)
- Local Prepaid Mobile Telephony Services Collection Act Law (§§ 42100-42111)
Notices
- 2025 Emergency Telephone Users Surcharge Rates (911 and 988 Surcharges)
- Special Notice: 2024 Emergency Telephone Users Surcharge Rates (911 and 988 Surcharges)
- Special Notice: New Local Charge Rate for San Francisco Sales of Prepaid Mobile Telephony Services (MTS) Effective April 1, 2023
- Special Notice: New 988 Surcharge and Rates for the 911 and 988 Surcharges Effective January 1, 2023
- Special Notice: New Local Charge Rate for San Francisco Retail Sales of Prepaid Mobile Telephony Services (MTS) Effective April 1, 2022
- Special Notice: Emergency Telephone Users (911) Surcharge 2022 Rate and Mandatory Online Filing for Service Suppliers
- Special Notice: Collection of Local Charges Extended through December 31, 2025
- Special Notice: New Local Charge Rate for San Francisco Retail Sales of Prepaid Mobile Telephony Services (MTS) Effective April 1, 2020
- Special Notice: Emergency Telephone Users (911) Surcharge Rate Effective January 1, 2020 through December 31, 2020
- Special Notice: Collection of 911 Surcharge Required by Sellers Beginning January 1, 2020; Collection of Local Charges by Sellers Extended through December 31, 2020
- Special Notice: UPDATES FOR PREPAID MOBILE TELEPHONY SERVICES (MTS) SELLERS: Certain prepaid MTS Sellers May Close Account if Local Charges Do Not Apply and New Local Charge Rate for San Francisco - Effective April 1, 2019
Additional Sources
- Senate Bill 96, Chapter 54, Statutes of 2019
- Senate Bill 344, Chapter 642, Statutes of 2019
- Assembly Bill 988, Chapter 747, Statutes of 2022
- 911 Surcharge Rate, 988 Surcharge Rate, and Local Charge Rates for Sellers of Prepaid Mobile Telephony Services (MTS) webpage
Telecommunication Service Suppliers (Service Suppliers)
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
- 2025 Emergency Telephone Users Surcharge Rates (911 and 988 Surcharges)
- Special Notice: 2024 Emergency Telephone Users Surcharge Rates (911 and 988 Surcharges)
- Special Notice: New 988 Surcharge and Rates for the 911 and 988 Surcharges Effective January 1, 2023
- Special Notice: Emergency Telephone Users (911) Surcharge 2022 Rate and Mandatory Online Filing for Service Suppliers
- Special Notice: Emergency Telephone Users (911) Surcharge Rate Effective January 1, 2021 through December 31, 2021
- Special Notice: The Emergency Telephone Users Surcharge Return Will Move to Our New Online Services System Effective November 9, 2020
- Special Notice: Important Notice Regarding Your Emergency Telephone Users Surcharge Return
- Special Notice: Changes to the Emergency Telephone Users (911) Surcharge Effective January 1, 2020
- Special Notice: Emergency Telephone Users (911) Surcharge Rate Effective January 1, 2020 through December 31, 2020
Publications
Publication 39A, Emergency Telephone Users (911) Surcharge and Prepaid 911 Surcharge
Additional Sources
- Senate Bill 96, Chapter 54, Statutes of 2019
- Assembly Bill 988, Chapter 747, Statutes of 2022
- California Public Utilities Commission, website
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)
Other Helpful Resources
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.