Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Emergency Telephone Users Surcharge Law
CHAPTER 3. SPECIAL PROVISIONS AND EXEMPTIONS.
41046. Charges exempt under federal law. There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.
History.—Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "and VoIP service" after "intrastate telephone communication services".