4 U.S.C. § 117 — Sourcing rules

submitted 26 years ago by Pub. L. 106-252 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 141 words · no verdicts yet

in plain englishAI-generated · not legal advice

This law decides which government can tax mobile phone service charges. Charges are treated as provided by the customer's "home service provider," no matter where the call happens. Only the tax jurisdiction where the customer mainly uses the phone can tax those charges.

(a) Treatment of Charges for Mobile Telecommunications Services. No matter what any State or local law says, mobile phone service charges are treated as if they were provided by the customer's "home service provider" - the company that bills the customer - regardless of the taxing jurisdiction where the customer is physically located when using the service. (b) Jurisdiction. Only the tax jurisdictions that cover the place where the customer mainly uses the phone - called the customer's "place of primary use" - can tax, charge, or apply fees to these mobile service charges. This is true even though the call may start, end, or travel through other places. No other taxing jurisdiction may tax these charges. This rule applies to all charges covered under sections 116 through 126 of this title.

the actual law source: uscode.house.gov ↗public domain

(a)Treatment of Charges for Mobile Telecommunications Services.—

Notwithstanding the law of any State or political subdivision of any State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer’s home service provider, shall be deemed to be provided by the customer’s home service provider.

(b)Jurisdiction.—

All charges for mobile telecommunications services that are deemed to be provided by the customer’s home service provider under sections 116 through 126 of this title are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customer’s place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services.

Source credit: (Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 627.)

history & why it existsrecord from the source credit

2000Enacted · Pub. L. 106-252 · 114 Stat. 627

A history note hasn’t been published yet. The record shows enactment by Pub. L. 106-252 on 2000-07-28.

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