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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 [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]