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

Special Notices

Additional Sources

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

Special Notices

Publications

Publication 39A, Emergency Telephone Users Surcharge Program—911 and 988 Surcharges

Additional Sources

Contact Us

If you are a service supplier and have questions regarding this program or need to register with us, 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
(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.

Other Helpful Resources

More resources are available 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—We issue special notices whenever there is a change in law, tax rates, or our procedures.
  • CDTFA Online Services —Learn about the online services we offer.
  • 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 our 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.