§ 123. — Scope; special 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: 4USC123]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 123. Scope; special rules
(a) Act Does Not Supersede Customer's 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 customer's 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
provider's books and records that are kept in the regular course of
business that reasonably identifies the nontaxable charges.
(Added Pub. L. 106-252, Sec. 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.
Section Referred to in Other Sections
This section is referred to in sections 116, 117, 118, 124, 125, 126
of this title.
