4 U.S.C. § 123 — Scope; special rules

submitted 26 years ago by Pub. L. 106-252 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 235 words · no verdicts yet

in plain englishAI-generated · not legal advice

This law about mobile phone taxes doesn't stop a taxing government from still collecting from a customer who never gave their address. If nontaxable and taxable mobile charges are lumped together on a bill without being separated, the whole lumped amount can be taxed — unless the phone company can identify the nontaxable part from its own business records. And customers can't assume charges are nontaxable unless the company either separately lists them or, on request, backs up which charges are nontaxable using its records.

This section sets scope and special rules for the mobile telecommunications tax provisions. (a) Act Does Not Supersede Customer's Liability to Taxing Jurisdiction. Nothing in sections 116 through 126 changes, weakens, or overrides any law that lets a taxing jurisdiction collect tax, charges, or fees from a customer who failed to provide their place of primary use. (b) Additional Taxable Charges. If a taxing jurisdiction doesn't normally tax mobile telecommunications charges, but those nontaxable charges are combined with taxable charges on the bill without being separately stated, then the combined nontaxable charges can be taxed too — unless the home service provider can reasonably identify the nontaxable charges from its own regular business books and records. (c) Nontaxable Charges. If a taxing jurisdiction doesn't tax mobile telecommunications charges, a customer can't rely on that nontaxability unless either: the customer's provider separately lists the nontaxable charges from the taxable ones, or the provider, after getting a written request from the customer in the required form, chooses to give verifiable data from its regular business records reasonably identifying the nontaxable charges.

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

(a)Act Does Not Supersede Customer’s Liability to Taxing Jurisdiction.—

Nothing in sections 116 through 126 modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of, any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use.

(b)Additional Taxable Charges.—

If a taxing jurisdiction does not otherwise subject charges for mobile telecommunications services to taxation and if these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable mobile telecommunications services may be subject to taxation unless the home service provider can reasonably identify charges not subject to such tax, charge, or fee from its books and records that are kept in the regular course of business.

(c)Nontaxable Charges.—

If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the customer’s home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider’s books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.

Source credit: (Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 630.)

history & why it existsrecord from the source credit

2000Enacted · Pub. L. 106-252 · 114 Stat. 630

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

all 0 arguments · sorted by: best

no arguments yet — make the first case