California Revenue and Taxation Code

§ 42101

RTC § 42101 Effective Jan 1, 2021Div. 2 · Part 21.1

Statute text

For purposes of this part, all of the following definitions shall apply:

(a)“Department” means the California Department of Tax and Fee Administration.

(b)(1) “Direct seller” means a prepaid MTS provider or services supplier, as defined in subdivision (l), 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:

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Legislative history

Amended by Stats. 2020, Ch. 179, Sec. 2. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.