§ 117. — Sourcing rules.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 4USC117]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 117. Sourcing rules
(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 customer's home service provider, shall be deemed to be provided by
the customer's home service provider.
(b) Jurisdiction.--All charges for mobile telecommunications
services that are deemed to be provided by the customer's 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 customer's 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, Sec. 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.
Section Referred to in Other Sections
This section is referred to in sections 116, 118, 123, 124, 125, 126
of this title.
