§122 Determination of Place of Primary Use

Summary

A home service provider must get and keep each customer’s place of primary use (defined in section 124). If the provider honestly relies on the street address the customer gives, the tax authority must let the provider use that residential or business address. The tax authority cannot make the provider pay extra taxes or fees when a different place of primary use is later found for amounts that are normally billed separately to the customer. For any service contract that is in effect two years after the date of the enactment of the Mobile Telecommunications Sourcing Act, the tax authority must let the provider treat the address it used for tax purposes as the customer’s place of primary use for the rest of that contract’s term (not including any extension or renewal), for deciding where to send taxes, charges, or fees, except as provided in section 121.