![]() ![]() ![]() ![]() (4) "Direct Seller" means a prepaid MTS provider or service supplier, as defined in Revenue and Taxation Code section 41007, that makes a sale of prepaid MTS directly to a prepaid consumer for any purpose other than for resale in the regular course of business.Ī direct seller includes, but is not limited, to any of the following: Such information includes, but is not limited to, a current mailing address and telephone number. (3) "Contact Information" means information the Department deems necessary to contact and communicate with a person registering for a Prepaid MTS Account and with that person's authorized representative(s), if any. Such information includes, but is not limited to, the name of the person's business, the addresses of the person's business locations, the date the person's business started or will start, the business's business activities, the business's projected revenue, the name and branch location of the bank or other financial institution where the business maintains its accounts, and the name and contact information of at least one individual the Department may contact to obtain access to the business's books and records. (2) "Business Information" means information the Department deems necessary to determine that a person is required to register with the Department to collect the prepaid MTS surcharge and local charges, determine if the person is required to remit the prepaid MTS surcharge and local charges it collects by electronic funds transfer, assign the person a reporting period, and determine how to obtain access to the person's books and records. (1) "Department" means the Department of Tax and Fee Administration. For purposes of this chapter (Prepaid Mobile Telephony Services Regulations, commencing with Regulation 2460), the following terms shall have the following meanings: ![]()
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