Title 47, Telegraphs, Telephones, and RadiotelegraphsRelease 119-110

§1510 Wireless Telecommunications Tax and Fee Collection Fairness

Title 47 › CHAPTER 14 — MAKING OPPORTUNITIES FOR BROADBAND INVESTMENT AND LIMITING EXCESSIVE AND NEEDLESS OBSTACLES TO WIRELESS › § 1510

Last updated Sep 22, 2026|Official source

Summary

Stops states and local governments from making a person who does not live in that state and does not have their main business there collect or pay state or local taxes, fees, or surcharges on wireless phone service for a buyer — unless the collection or payment happens as part of a financial transaction. Definitions (one line each): - Financial transaction: when the buyer gives money, credit, or other payment to the person who must collect the tax. - Local jurisdiction: a city, county, or similar part of a state. - State: any state, the District of Columbia, or a U.S. territory. - State or local jurisdiction: any government or person acting for them with tax power. - Wireless telecommunications service: commercial mobile phone service under FCC rules. Anyone harmed by a violation can sue in federal district court. Federal courts can issue orders or injunctions, and they can hear these cases no matter the amount or where the parties live.

Full Legal Text

Title 47, §1510

Telegraphs, Telephones, and Radiotelegraphs, Source: USLM XML via OLRC

(a)Short title

This section may be cited as the “Wireless Telecommunications Tax and Fee Collection Fairness Act”.

(b)Definitions

In this section: (1) Financial transaction

(2)Local jurisdiction

The term “local jurisdiction” means a political subdivision of a State.

(3)State

The term “State” means any of the several States, the District of Columbia, and any territory or possession of the United States.

(4)State or local jurisdiction

The term “State or local jurisdiction” includes any governmental entity or person acting on behalf of a State or local jurisdiction that has the authority to assess, impose, levy, or collect taxes or fees.

(5)Wireless telecommunications service

The term “wireless telecommunications service” means a commercial mobile radio service, as defined in section 20.3 of title 47, Code of Federal Regulations, or any successor thereto.

(c)Financial transaction requirement

(1)In general

A State, or a local jurisdiction of a State, may not require a person who is neither a resident of such State or local jurisdiction nor an entity having its principal place of business in such State or local jurisdiction to collect from, or remit on behalf of, any other person a State or local tax, fee, or surcharge imposed on a purchaser or user with respect to the purchase or use of any wireless telecommunications service within the State unless the collection or remittance is in connection with a financial transaction.

(2)Rule of construction

Nothing in this subsection shall be construed to affect the right of a State or local jurisdiction to require the collection of any tax, fee, or surcharge in connection with a financial transaction.

(d)Enforcement

(1)Private right of action

Any person aggrieved by a violation of subsection (c) may bring a civil action in an appropriate district court of the United States for equitable relief in accordance with paragraph (2) of this subsection.

(2)Jurisdiction of district courts

Notwithstanding section 1341 of title 28, or the constitution or laws of any State, the district courts of the United States shall have jurisdiction, without regard to the amount in controversy or citizenship of the parties, to grant such mandatory or prohibitive injunctive relief, interim equitable relief, and declaratory judgments as may be necessary to prevent, restrain, or terminate any acts in violation of subsection (c).

Reference

Citations & Metadata

Citation

47 U.S.C. § 1510

Title 47, Telegraphs, Telephones, and Radiotelegraphs

Last Updated

Sep 22, 2026

Release point: 119-110