Section 41007.5 - Definitions For purposes of this part, all of the following definitions shall apply:
(a) "Prepaid consumer" means a person who purchases prepaid mobile telephony services in a retail transaction.(b) "Prepaid mobile telephony services" means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, "telecommunications service" and "information service" have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) "Retail transaction" means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) "Seller" means a person that sells prepaid mobile telephony service to a person in a retail transaction.Ca. Rev. and Tax. Code § 41007.5
Added by Stats 2019 ch 54 (SB 96),s 9, eff. 7/1/2019.