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Business Taxes Law Guide—Revision 2025

Prepaid Mobile Telephony Services Surcharge Collection Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 21. Prepaid Mobile Telephony Services Collection Act
Chapter 2. The Prepaid Mobile Telephony Services Surcharge

Section 42010.7


42010.7. Exemption from collection of surcharge for sellers with de minimis sales. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]