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

Summary

Home service providers must get and keep each customer’s place of primary use (see section 124 for that definition). If a provider honestly relies on the street address a customer gives, the taxing authority must accept that residential or business address and cannot make the provider pay extra taxes, fees, or charges that are normally billed separately to the customer, subject to section 121. Also, subject to section 121, if a customer has a service contract in effect 2 years after the date of the enactment of the Mobile Telecommunications Sourcing Act, the taxing authority must let the provider use the address the provider used for tax purposes as that customer’s place of primary use for the rest of that contract term (but not for any extension or renewal).

Title 4, §122

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

(a)A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use (as defined in section 124). Subject to section 121, and if the home service provider’s reliance on information provided by its customer is in good faith, a taxing jurisdiction shall—

(1)allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider’s customer; and

(2)not hold a home service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge.

(b)Except as provided in section 121, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect 2 years after the date of the enactment of the Mobile Telecommunications Sourcing Act as that customer’s place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.

Notes & Related Subsidiaries

Editorial Notes

References in Text

The date of the enactment of the Mobile Telecommunications Sourcing Act, referred to in subsec. (b), is the date of enactment of Pub. L. 106–252, which was approved July 28, 2000.

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.

§122 Determination of place of primary use