§ 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]
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.