California § 41007.5. 41007.5. (Added by Stats. 2019, Ch. 54, Sec. 9.)

California Statutes

§ 41007.5. — 41007.5. (Added by Stats. 2019, Ch. 54, Sec. 9.)

California § 41007.5.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 20.PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 41007.5. (41007.5. (Added by Stats. 2019, Ch. 54, Sec. 9.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 41007.5. (2026).

Text

For purposes of this part, all of the following definitions shall apply:

(a)“Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction.

(b)“Prepaid mobile telephony services” means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, “telecommunications service” and “information service” have the same meanings as defined in Section 153 of Title 47 of the United States Code.

(c)“Retail transaction” means the purchase of prepaid mob

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For purposes of this part, all of the following definitions shall apply:
(a)
“Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction.
(b)
“Prepaid mobile telephony services” means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products
delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, “telecommunications service” and “information service” have the same meanings as defined in Section 153 of Title 47 of the United States Code.
(c)
“Retail transaction” means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.
(d)
“Seller” means a person that sells prepaid mobile telephony service to a person in a retail transaction.