4-U.S.C.-123
§123 – Scope; Special Rules
Pathway
Title 4 > Chapter 4 > Section 123
Details
- Reference: Section 123
- Legend: §123 – Scope; Special Rules
- USCode Year: 2013
Provision Content
(a) Act Does Not Supersede Customers 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 customers 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 providers books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.
(Added Pub. L. 106–252, §2(a), July 28, 2000, 114 Stat. 630.)
References in Text
Act, referred to in subsec. (a), probably means the Mobile Telecommunications Sourcing Act, Pub. L. 106–252, July 28, 2000, 114 Stat. 626, which enacted sections 116 to 126 of this title and provisions set out as notes under sections 1 and 116 of this title. For complete classification of this Act to the Code, see Short Title of 2000 Amendment note set out under section 1 of this title and Tables.
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.
Leave a Reply