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.
Cal. Rev. & Tax. Code § 41046
Special Provisions and Exemptions
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2019). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.