Title 4 — Flag and Seal; Seat of Government; StatesRelease 119-73
§117 Sourcing rules
Title 4 › Chapter CHAPTER 4— - THE STATES › § 117
Summary
When a mobile phone bill is sent by or for your home service provider, the service is treated as if your home provider supplied it. The state or local government that includes your place of primary use can tax those charges, no matter where the calls start, end, or pass through, and no other government may tax them.
Full Legal Text
Title 4, §117
Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC
(a)Notwithstanding the law of any State or political subdivision of any State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer’s home service provider, shall be deemed to be provided by the customer’s home service provider.
(b)All charges for mobile telecommunications services that are deemed to be provided by the customer’s home service provider under sections 116 through 126 of this title are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customer’s place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Application of Amendment Section effective
July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after
July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.
Reference
Citations & Metadata
Citation
4 U.S.C. § 117
Title 4 — Flag and Seal; Seat of Government; States
Last Updated
Apr 6, 2026
Release point: 119-73