Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Emergency Telephone Users Surcharge Annotations
An entity which provides both shared use (or "telemanagement") service and services subject to CPUC regulation must pay the surcharge only on charges provided "pursuant to California intrastate tariffs." Shared user services are not provided pursuant to CPUC tariffs. Therefore, even if a provider qualifies as a "service supplier" for other services it provides, it is not liable for the surcharge on charges for non-tariffed services. 8/26/96.