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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
- 42010 Imposition and collection of surcharge; Annual calculation of surcharge; Posting of specified rates on Board's Internet Web site; Retailer reimbursement; Surcharge collections are debts; Liability for surcharge; Credit for certain charges paid to another jurisdiction; Worthless accounts [Repealed.]
- 42010.7 Exemption from collection of surcharge for sellers with de minimis sales [Repealed.]
- 42012 Exemption from surcharge [Repealed.]
- 42014 Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller [Repealed.]
- 42018 Surcharge and local charges if prepaid mobile telephony services sold in combination with other services or products for single price [Repealed.]
42010. Imposition and collection of surcharge; Annual calculation of surcharge; Posting of specified rates on Board's Internet Web site; Retailer reimbursement; Surcharge collections are debts; Liability for surcharge; Credit for certain charges paid to another jurisdiction; Worthless accounts. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
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 [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
42012. Exemption from surcharge. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
42014. Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
42018. Surcharge and local charges if prepaid mobile telephony services sold in combination with other services or products for single price. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]