CA Rev & Tax Code Section 41015

“Local telephone service” shall mean both of the following:

(a)

The access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radiotelephone stations constituting a part of the local telephone system.

(b)

Any facility or service provided in connection with a service described in subdivision (a). The term “local telephone service” does not include any service which is a “toll telephone service” or a “private communication service.”