4-U.S.C.-117
§117 – Sourcing Rules
Pathway
Title 4 > Chapter 4 > Section 117
Details
- Reference: Section 117
- Legend: §117 – Sourcing Rules
- USCode Year: 2013
Provision Content
(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 customers home service provider, shall be deemed to be provided by the customers home service provider.
(b) Jurisdiction.—All charges for mobile telecommunications services that are deemed to be provided by the customers 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 customers 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.
(Added Pub. L. 106–252, §2(a), July 28, 2000, 114 Stat. 627.)
Effective Date; Application of Amendment
Section effective July 28, 2000, and applicable only to customer bills issued after the first day of the first month beginning more than 2 years after July 28, 2000, see section 3 of Pub. L. 106–252, set out as a note under section 116 of this title.
U.S. Encyclopedia of Law Coverage
Chapter 3 – Seat of The Government in the Legal Encyclopedia: Seat of Government
In this entry about Chapter 3 – Seat of The Government, find legal reference material, bibliographies and premiere content related to seat of government in the American Encyclopedia of Law, presenting a comprehensive view of the United States seat of government-specific issues, written by authorities in the field.
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