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

Summary

A tax authority, or a State acting for tax authorities inside it, can order a phone carrier to change the address used to decide which local taxes apply for mobile phone service if the authority finds that the address is not the customer's "place of primary use." If the deciding authority is not the State, it must first get agreement from all affected tax authorities in that State. Before giving the order, the customer must be allowed to show under the applicable state or local tax rules that the address is their primary place of use. A tax authority can also order a carrier to change the taxing area the carrier assigned under section 120 if the authority finds the assignment is wrong. The same consent rule applies, and the carrier must be allowed to show under the applicable procedures that its 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