4-U.S.C.-122

4-U.S.C.-122

§122 – Determination of Place of Primary Use

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Title 4 > Chapter 4 > Section 122

Details

  • Reference: Section 122
  • Legend: §122 – Determination of Place of Primary Use
  • USCode Year: 2013

Provision Content

(a) Place of Primary Use.—A home service provider shall be responsible for obtaining and maintaining the customers place of primary use (as defined in section 124). Subject to section 121, and if the home service providers reliance on information provided by its customer is in good faith, a taxing jurisdiction shall—

(1) allow a home service provider to rely on the applicable residential or business street address supplied by the home service providers customer; and

(2) not hold a home service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge.

(b) Address Under Existing Agreements.—Except as provided in section 121, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect 2 years after the date of the enactment of the Mobile Telecommunications Sourcing Act as that customers place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.

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

References in Text

The date of the enactment of the Mobile Telecommunications Sourcing Act, referred to in subsec. (b), is the date of enactment of Pub. L. 106–252, which was approved July 28, 2000.

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

4-U.S.C.-121 in the Legal Encyclopedia: Seat of Government

In this entry about 4-U.S.C.-121, 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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