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California’s 911 Surcharge, 2014 Rate

  • Jan 14, 2014 | Gail Cole

 California BOE explains 911 surcharge.

The California State Board of Equalization (BOE) has published information about the state Emergency Telephone Users Surcharge Program, or 911 Surcharge.

The 911 surcharge must be collected by the following:

  • “Any person supplying intrastate telephone communication services … to any user in this state.”
  • “Any person, as of January 1, 1988, 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, as of January 1, 2009, 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.” However, charges only apply when the point of origin and destination is within the state of California.

California consumers who purchase any of the above services from a service provider that does not collect the surcharge must register with state and pay the surcharge directly to the Board of Equalization.

The 2014 Emergency Telephone Users Surcharge rate for the period January 1, 2014 through December 31, 2014, is 0.75%.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.