Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

Prepaid Mobile Telephony Services Surcharge Collection Act

Index


A    C    D    E    F    I    L    M    P    R    S   


A

Administration

adoption of regulations and emergency regulations . . . 42020

collection of prepaid MTS surcharge . . . 42020

Allocation and reporting of costs . . . 42020

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C

Collection of surcharge . . . 42010

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D

Definitions . . . 42004

"Direct seller" defined . . . 42004

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E

"Emergency telephone users surcharge" defined . . . 42004

Exemption from surcharge . . . 42012

Exemption from collection of surcharge for sellers with de minimis sales . . . 42010.7

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F

Fund

Prepaid Mobile Telephony Services Surcharge Fund . . . 42023

Prepaid MTS 911 Account and Prepaid MTS PUC Account . . . 42023

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I

Imposition of surcharge

collection . . . 42010

posting of specified rates . . . 42010

"In this state" defined . . . 42004

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L

Legislative findings and declarations . . . 42002

Location of retail transaction . . . 42014

"Local charges" defined . . . 42004

"Local jurisdiction" or "local agency" defined . . . 42004

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M

"Mobile data service" defined . . . 42004

"Mobile telephony service" or "MTS" defined . . . 42004

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P

"Person" defined . . . 42004

"Prepaid consumer" . . . 42004

"Prepaid mobile telephony services" . . . 42004

"Prepaid MTS provider" defined . . . 42004

"Prepaid MTS surcharge" defined . . . 42004

"Public Utilities Commission surcharges" defined . . . 42004

Posting of specified rates on board’s Internet Web site . . . 42010

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R

Records

Registration of seller with board . . . 42022

Retailer reimbursement . . . 42010

Remittance schedules and methods of payment . . . 42021

Repeal of part . . . 42024

"Retail transaction" defined . . . 42004

Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller . . . 42014

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S

"Seller" defined . . . 42004

Short-term loan for administration and collection expenses . . . 42023.5

Surcharge

annual calculation of surcharge . . . 42010

exemption . . . 42012

exemption from collection of surcharge for sellers with de minimis sales . . . 42010.7

imposition and collection . . . 42010

surcharge if prepaid mobile telephony services sold in combination with other services or products for single price . . . 42018