§121 — Title 4 Flag and Seal; Seat of Government; States | U.S. Code

Summary

A taxing jurisdiction, or a State acting for its taxing jurisdictions, may require a home service provider to change a customer’s "place of primary use" (see section 124(8)) or to change the taxing-jurisdiction assignment made under section 120. That change is binding and takes effect going forward from the date the notice is given. If the deciding jurisdiction is not the State, it must get consent from all affected taxing jurisdictions in that State first. Before giving notice, the customer (for place changes) or the provider (for assignment changes) must be allowed to show, under applicable State or local tax procedures, that the address or assignment is correct.

Title 4, §121

Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC

(a)A taxing jurisdiction, or a State on behalf of any taxing jurisdiction or taxing jurisdictions within such State, may—

(1)determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use in section 124(8) and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination if—

(A)if the taxing jurisdiction making such determination is not a State, such taxing jurisdiction obtains the consent of all affected taxing jurisdictions within the State before giving such notice of determination; and

(B)before the taxing jurisdiction gives such notice of determination, the customer is given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the address is the customer’s place of primary use;

(2)determine that the assignment of a taxing jurisdiction by a home service provider under section 120 does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination if—

(B)the home service provider is given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the assignment reflects the correct taxing jurisdiction.

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.

§121 Correction of erroneous data for place of primary use

Summary

Title 4, §121

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Citations & Metadata