They have been collecting sales tax from me since I got the service. When I told them they are not supposed to be collecting sales tax for satellite service, the person I spoke with told me they had every legal right to charge me sales tax.
I spoke with the California Franchise Tax Board and they stated that for SERVICE there is no sales tax, as stipulated in their regulation 1501. I also found that they have no record of Voom/Rainbow DBS registering in the state of California with a reseller's permit, which is required to sell taxable items in the state of California.
Another call to Voom's corporate office yielded the truth - they have not yet applied for the permit in California, but "were planning on having it done in the next month." It took me a couple of hours to get my reseller's permit, but I am in California, so I didn't have to do it via mail. I informed Voom that they are not allowed to tax me for the service, so if they don't refund the money to me, I will report them to the state tax board for collecting taxes illegally and pocketing the money for themselves. I am certain the state of California can exert more pressure on Rainbow DBS than I can.