Emergency Telephone Users Surcharge

The Board of Equalization administers the Emergency Telephone Users Surcharge Law. The surcharge is imposed on amounts paid by every person in the state for intrastate telephone communication service. The service supplier (or billing aggregator authorized by a service supplier) shall collect the surcharge from each service user and remit to the state the amount of the surcharge.

Forms and Publications

• Publication 39, Emergency Telephone Users Surcharge Regulations
• Emergency Telephone Users Surcharge Return
• Applications  BOE-400-ETI or BOE-400-ETC

Special Notices

• Recent IRS Ruling Does Not Affect California’s Emergency Telephone Surcharge
• Emergency Telephone Surcharge Rate (11/01/07 - 12/31/08)

• Emergency Telephone Users Surcharge Law

Related Websites

• California Public Utilities Commission