CA Rev & Tax Code Section 41016

“Toll telephone service” means either of the following:


A telephonic quality communication that meets both of the following requirements:


There is a toll charge for the service that varies in amount with either the distance or elapsed transmission time, or the distance and elapsed transmission time, of each individual communication.


The charge is paid within the United States.


A service which entitles the subscriber, upon payment of a periodic charge (determined as a flat amount or upon the basis of total elapsed transmission time), to the privilege of a predetermined amount of units or dollars of telephonic communications or an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radiotelephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located.
Last Updated

Aug. 19, 2023

§ 41016’s source at ca​.gov