California Revenue And Taxation Code Section 41007

(a) Service supplier shall mean both of the following: (1) Any person supplying intrastate telephone communication services to any service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1. (2) Any person supplying Voice over Internet Protocol (VoIP) service to any service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1. (b) On and after January 1, 1988, service supplier also includes any person supplying intrastate telephone communications services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.