4 U.S.C. § 121 — Correction of erroneous data for place of primary use

(a) In General. This section lets a taxing jurisdiction — or a state acting on behalf of one or more taxing jurisdictions within it — fix wrong location data used for mobile phone taxes. (1) A taxing jurisdiction (or state) can decide that the address being used to figure out which taxing jurisdictions get mobile telecommunications taxes, charges, or fees doesn't actually meet the definition of "place of primary use" in section 124(8). It can then give the phone company ("home service provider") binding notice to change that address going forward, starting from the date of the notice. Two conditions apply: if the taxing jurisdiction making the decision isn't a state itself, it must first get the consent of every other affected taxing jurisdiction in that state before giving notice; and before giving the notice, the customer must get a chance — under the usual state or local tax procedures — to show that the address really is their place of primary use. (2) Separately, a taxing jurisdiction (or state) can decide that a phone company's own jurisdiction assignment (made under section 120) is wrong, and give binding notice to change that assignment going forward from the date of the notice. The same two conditions apply: the taxing jurisdiction must get consent from other affected jurisdictions in the state first (if it isn't the state itself), and the phone company must get a chance — under the usual procedures — to show that its assignment was actually correct.