§1510 Wireless telecommunications tax and fee collection fairness

Summary

Stops a State or local government from making a person or business that is not a resident and does not have its main office in that State collect or pay a State or local tax, fee, or surcharge that is charged to buyers or users of wireless phone service—unless the collection happens as part of a financial transaction (when the buyer gives money, credit, or other value to the collector). Anyone harmed by a violation can sue in a U.S. district court to get court orders to stop the violation. Federal courts can issue injunctions, temporary equitable relief, and declaratory judgments, no matter how much money is at issue or the citizenship of the parties. Key words (one line each): a financial transaction — buyer gives cash, credit, or other value to the person collecting the tax; local jurisdiction — a political subdivision of a State; State — any State, the District of Columbia, or a U.S. territory or possession; State or local jurisdiction — any government or person acting for a State or local government that can impose taxes or fees; wireless telecommunications service — commercial mobile radio service.