California Local Communication and Utility User Taxes information

The State of California does not currently impose sales tax on Zoom’s video conferencing or VOIP products. However, many California cities impose and locally administer a Communication User Tax (CUT) or Utility User Tax (UUT) that has been determined to apply to certain Zoom products as a communication service.

Sales tax exemption certificates issued by the State of California or IRS as non-profit status do not apply to locally administered CUT or UUT. If you have questions regarding why the CUT or UUT is being charged or if you are tax-exempt from the tax, please review your city’s CUT or UUT ordinance and website for information regarding exemption eligibility and accepted documentation. Note that some California cities require submission of an application for exemption to the City Department of Finance.

Zoom is unable to provide tax advice but if you feel that you qualify for exemption from a California local UUT, please submit your exemption certificate for our tax experts to review. You can also self-serve by completing a CUT or UUT exemption through the above exemption submission process by completing online the California Certificate of Exemption from the Municipal Telecommunication Users Tax form attesting that you qualify for the exemption. Upon approval of your exemption certificate, all applicable taxes that are eligible for exemption will be refunded or credited to you with future invoices having the exemption applied.

If you have any additional questions, please chat with us and mention "Tax".