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

Summary

Mobile phone service that is billed by or for a customer's home service provider is treated as if that home provider gave the service, even if state or local law says otherwise. Charges for those services, as covered under sections 116 through 126, may be taxed only by the taxing area that includes the customer’s place of primary use, no matter where the service starts, ends, or passes through. No other area can tax those charges.

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.

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.

§117 Sourcing Rules

Summary

Title 4, §117

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Citations & Metadata