§1510 Wireless Telecommunications Tax and Fee Collection Fairness

Summary

States and local governments cannot make a person who does not live in that state and whose main business is not there collect or pay a state or local tax, fee, or surcharge on a wireless phone service sale unless the collection happens as part of a money transaction (for example, when the buyer gives cash, credit, or other payment to the collector). Definitions: Financial transaction — when the buyer gives cash, credit, or other payment to the person who must collect the charge. Local jurisdiction — a smaller government inside a State (like a city or county). State — any State, the District of Columbia, or a U.S. territory. State or local jurisdiction — any government or person acting for them that can impose taxes or fees. Wireless telecommunications service — commercial mobile phone service. Anyone harmed by a violation can sue in U.S. district court to stop the illegal collecting. Federal courts can order injunctions, temporary relief, and decisions to prevent or end the violation, no matter the amount or who the parties are.