Tax and Surcharge Information for California Customers

State and Local Sales Tax

Assessed at the State, City, and County levels for selected goods and services.


Local Utility Users

Assessed at the City and County levels for telecommunications and cable services.


Local Video Franchise

Assessed at the City and County levels for cable services.


Local PEG Fee

Assessed at the City and County levels to fund educational cable television.


Emergency Telephone Users (911)

Funds emergency 911 services.


CPUC User Fee

Assists in funding the California Public Utilities Commission, which regulates utilities.


Federal FCC Regulatory Fee

Fee levied on providers of cable/video services and paid to the FCC to recover FCC policy, rulemaking, and enforcement activity costs.


Federal Excise Tax

Assessed by the Federal Government and applies to basic telecommunications services.


Federal Universal Service Surcharge (FUSF)

Provides funding to help keep local telephone service rates affordable for all customers.


ST Future/Local Rate Additive

Surcharge to adjust billing per CPUC decision 97-12-045.  Applies to basic telephone service and features.


ST Future/Access Circuit Additive

Surcharge to adjust Billing per CPUC decision 97-12-045.  Applies to circuit telephone service.


Regulatory Recovery Fee (RRF)

Provides funding for specialized telecommunications equipment to certified blind, deaf and disabled persons, FCC policy and rulemaking, and number administration.


CA Public Purpose Programs (PPP)

The PPP surcharge funds the California Public Utilities Commission’s six Universal Service Public Purpose Programs (PPPs): 1) Universal LifeLine Telephone Service (ULTS), 2) Deaf and Disabled Telecommunications Program (DDTP), 3) California High Cost Fund-A (CHCF-A), 4) California High Cost Fund-B (CHCF-B), 5) California Teleconnect Fund (CTF), and 6) California Advanced Services Fund (CASF). The PPP surcharge is assessed to each traditional access line and Voice over Internet Protocol (VoIP) service by a single, flat rate surcharge. For additional information, please visit the California Public Utilities Commission’s website, which provides detailed information on the per access line surcharge.