California Revenue and Taxation Code

§ 41007.5

RTC § 41007.5 Effective Jul 1, 2019Div. 2 · Part 20 · Ch. 1

Statute 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.

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Legislative history

Added by Stats. 2019, Ch. 54, Sec. 9. (SB 96) Effective July 1, 2019.