TELEPHONE USERS TAX
NOTICE OF NEW REGULATION NO. 1.703-2 EFFECTIVE AS OF
AUGUST 01, 2003
The City and County of San Francisco Tax Collector Regulation Number 1.703-2 regarding the Telephone Users Tax will supersede Regulation 1.703-1 that took effect on July 1, 1999. (Ref: San Francisco Business and Tax Regulations Code Sections 6.13-2, 6.14-3, 6.16-1, §§ 703 and 707.3).
The new regulation includes the following sections:
a) Definition of Billing Address,
b) Definition of Service User,
c) Credit Upon Proof of Multiple Jurisdiction, and
d) Correction of Erroneous Data
e) Effective Date.
This provision is effective as of August 01, 2003.
George W. Putris
TAX ADMINISTRATOR
