§121 Correction of Erroneous Data for Place of Primary Use

Summary

A taxing jurisdiction, or a State acting for its taxing jurisdictions, can tell a mobile service company to change an address used to decide where taxes, fees, or charges for mobile phone service are sent if the address is not the customer’s place of primary use. The change takes effect going forward from the date the jurisdiction gives notice. If the deciding jurisdiction is not the State, it must get agreement from all affected taxing jurisdictions in that State first. The customer must be allowed to try to show, under the applicable state or local rules, that the address is their place of primary use before the notice is sent. A taxing jurisdiction can also tell a home service provider to correct which taxing jurisdiction the provider assigned under section 120 if that assignment is wrong. That correction is also effective going forward from the date of notice. If the deciding jurisdiction is not the State, it must get agreement from all affected taxing jurisdictions in that State first. The provider must be given a chance to show, under the applicable state or local rules, that its assignment was correct before the notice is sent.