4 U.S.C. § 122 — Determination of place of primary use

This section governs how mobile phone companies determine a customer's tax location. (a) Place of Primary Use. A "home service provider" (the customer's mobile phone company) is responsible for getting and maintaining the customer's "place of primary use," a term defined in section 124. Subject to section 121, and as long as the provider relied in good faith on information the customer gave, a taxing jurisdiction must: (1) let the provider rely on the residential or business street address the customer supplied; and (2) not hold the provider liable for additional taxes, charges, or fees based on a different determination of that address, for charges that are normally passed on to the customer as a separate itemized item. (b) Address Under Existing Agreements. Except as section 121 provides, a taxing jurisdiction must let a provider keep using the address it was already using for tax purposes for a customer under a service contract that was in effect two years after the Mobile Telecommunications Sourcing Act became law. The provider can treat that address as the customer's place of primary use for the rest of that existing contract's term — but not for any extension or renewal of it — when figuring out which taxing jurisdictions get the taxes, charges, or fees on mobile telecommunications charges.