Emergency Telephone Users Surcharge and Prepaid 911 Surcharge for
Telecommunication Service Suppliers – Registration Information

Who is required to register?

Every service supplier and direct seller in this state is required to register with the Board of Equalization (BOE). A "service supplier" is defined as:

  • Any person supplying intrastate telephone communication services (which includes all local or toll telephone services where the points of origin and destination of the service are all located in this state), according to California intrastate tariffs, to any user in this state.
  • Any person supplying intrastate telephone communications services for whom the California Public Utilities Commission (CPUC), by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.
  • Any person supplying Voice over Internet Protocol (VoIP) services to any service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1. The surcharge does not apply to charges for VoIP service where the point of origin or destination is outside of California.

A "direct seller" is defined as:

  • A prepaid MTS provider or service supplier that makes a sale of prepaid mobile telephony services directly to a prepaid consumer for any purpose other than resale in the regular course of business. A direct seller includes, but is not limited, to any of the following:
    1. A telephone corporation, as defined by Section 234 of the Public Utilities Code.
    2. A person supplying interconnected Voice over Internet Protocol (VoIP) service, as defined in Section 285 of the Public Utilities Code.
    3. A retailer, as defined by Section 6203, that is a member of the same commonly controlled group, as defined in Section 25105, or that is a member of the same combined reporting group, as defined in paragraph (3) of subdivision (b) of Section 25106.5 of Title 18 of the California Code of Regulations, as an entity described in subparagraph (A) or (B).

A prepaid MTS provider is defined as:

  • A telephone corporation, pursuant to Section 234 of the Public Utilities Code, that provides prepaid mobile telephony services.

Additionally, every California consumer who purchases intrastate telephone service, VoIP service or prepaid mobile telephony service from a service supplier or direct seller who does not collect the surcharge is required to pay the applicable surcharge to the BOE.

Register Online

You may register for an account using online registration. Online registration is the convenient way to register and is available 24 hours a day.