US LAWS, STATUTES & CODES ON-LINE

US Supreme Court Decisions On-Line | US Laws



§ 122. —  Determination of place of primary use.



[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 4USC122]

 
       TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
 
                          CHAPTER 4--THE STATES
 
Sec. 122. Determination of place of primary use

    (a) Place of Primary Use.--A home service provider shall be 
responsible for obtaining and maintaining the customer's place of 
primary use (as defined in section 124). Subject to section 121, and if 
the home service provider's 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 
    provider's 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 customer's 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, Sec. 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 116, 117, 118, 123, 124, 
125, 126 of this title.



chanrobles.com.Com