CA SB1441

Extends the Local Prepaid Mobile Telephony Services Collection Act until January 1, 2026 (previously set to expire January 1, 2021)

Requires sellers of prepaid mobile telephony services to collect local utility user taxes and 911 charges from consumers at point of sale and remit to the California Department of Tax and Fee Administration

Non-direct sellers are permitted to retain 2 percent of collected local charges as a collection fee

Establishes procedures for determining transaction location based on point-of-sale, known address, or mobile telephone number association, with sellers protected from liability if they rely on good faith information

Sellers with less than $15,000 in annual prepaid mobile telephony sales are exempt from collection requirements (de minimis threshold)