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Business Taxes Law Guide—Revision 2025
Emergency Telephone Users Surcharge Act
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration—Business Taxes
Chapter 5.6. Emergency Telephone Users Surcharge Act.
Article 3. Returns and Reports
Regulation 2441
Regulation 2441. Receipts.
Reference: Section 41028, Revenue and Taxation Code.
(a) Each seller required to collect the 911 and 988 surcharges from a prepaid consumer must give a receipt, invoice, or similar document to the prepaid consumer at the time of the retail transaction. Except as provided in subdivision (b), the receipt must separately state the 911 and 988 surcharges collected, even if the prepaid MTS is sold for a price that includes all applicable taxes and fees. For purposes of this regulation, prepaid MTS is sold on a tax-included basis if the seller discloses to the consumer in the receipt that the price of the prepaid MTS includes applicable taxes and fees.
(b) A seller may elect to combine the 911 and 988 surcharges into a single-line item on a receipt. If the seller elects to combine the surcharges, the combined surcharges shall be labeled as the "911/988 Surcharge" on the invoice, receipt, or other similar document that is provided to the prepaid consumer at the time of the retail transaction.
(c) A receipt, invoice, or other document need not be in any particular form, but it must be provided to the prepaid consumer, and show the following:
(1) The name and place of business of the seller.
(2) The date on which the prepaid MTS was sold.
(3) The amount of the 911 and 988 surcharges collected from the prepaid consumer unless otherwise disclosed electronically to the prepaid consumer at the time of the transaction.
History—New regulation filed July 16, 2025, and operative October 1, 2025 (Register 2025, No. 30).