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4 U.S.C. § 121 — Correction of erroneous data for place of primary use
Federal law — U.S. Code and appendices · legal_authorities
**(a) 11 So in original. No subsec. (b) was enacted. In General.—** A taxing jurisdiction, or a State on behalf of any taxing jurisdiction or taxing jurisdictions within such State, may—
(1) determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use in section 124(8) and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination if—
(A) if the taxing jurisdiction making such determination is not a State, such taxing jurisdiction obtains the consent of all affected taxing jurisdictions within the State before giving such notice of determination; and
(B) before the taxing jurisdiction gives such notice of determination, the customer is given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the address is the customer’s place of primary use;
(2) determine that the assignment of a taxing jurisdiction by a home service provider under section 120 does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination if—
(A) if the taxing jurisdiction making such determination is not a State, such taxing jurisdiction obtains the consent of all affected taxing jurisdictions within the State before giving such notice of determination; and
(B) the home service provider is given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the assignment reflects
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Source location: Title 4, Chapter 4, § 121; chapter-004-the-states.md
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**(a) 11 So in original. No subsec. (b) was enacted. In General.—** A taxing jurisdiction, or a State on behalf of any taxing jurisdiction or taxing jurisdictions within such State, may—
(1) determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use in section 124(8) and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination if—
(A) if the taxing jurisdiction making such determination is not a State, such taxing jurisdiction obtains the consent of all affected taxing jurisdictions within the State before giving such notice of determination; and
(B) before the taxing jurisdiction gives such notice of determination, the customer is given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the address is the customer’s place of primary use;
(2) determine that the assignment of a taxing jurisdiction by a home service provider under section 120 does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination if—
(A) if the taxing jurisdiction making such determination is not a State, such taxing jurisdiction obtains the consent of all affected taxing jurisdictions within the State before giving such notice of determination; and
(B) the home service provider is given an opportunity to demonstrate in accordance with applicable State or local tax, charge, or fee administrative procedures that the assignment reflects the correct taxing jurisdiction.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Application of This Section Through Section 126.—** This section through 11 So in original. Probably should be followed by “section”. 126 of this title apply to any tax, charge, or fee levied by a taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications services, regardless of whether such tax, charge, or fee is imposed on the vendor or customer of the service and regardless of the terminology used to describe the tax, charge, or fee.
**(b) General Exceptions.—** This section through 1 126 of this title do not apply to—
(1) any tax, charge, or fee levied upon or measured by the net income, capital stock, net worth, or property value of the provider of mobile telecommunications service;
(2) any tax, charge, or fee that is applied to an equitably apportioned amount that is not determined on a transactional basis;
(3) any tax, charge, or fee that represents compensation for a mobile telecommunications service provider’s use of public rights of way or other public property, provided that such tax, charge, or fee is not levied by the taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunication services;
(4) any generally applicable business and occupation tax that is imposed by a State, is applied to gross receipts or gross proceeds, is the legal liability of the home service provider, and that statutorily allows the home service provider to elect to use the sourcing method required in this section through 1 126 of this title;
(5) any fee related to obligations under section 254 of the Communications Act of 1934; or
(6) any tax, charge, or fee imposed by the Federal Communications Commission.
**(c) Specific Exc
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Federal law — U.S. Code and appendices · legal_authorities
Page 18
TITLE 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
§ 121
1 So in original. No subsec. (b) was enacted.
specific jurisdiction within such enhanced zip
code for use in taxing the activity for such en-
hanced zip code for each level of taxing jurisdic-
tion. Any enhanced zip code assignment changed
in accordance with section 121 is deemed to be in
compliance with this section. For purposes of
this section, there is a rebuttable presumption
that a home service provider has exercised due
diligence if such home service provider dem-
onstrates that it has—
(1) expended reasonable resources to imple-
ment and maintain an appropriately detailed
electronic database of street address assign-
ments to taxing jurisdictions;
(2) implemented and maintained reasonable
internal
controls
to
promptly
correct
misassignments of street addresses to taxing
jurisdictions; and
(3) used all reasonably obtainable and usable
data pertaining to municipal annexations,
incorporations, reorganizations and any other
changes in jurisdictional boundaries that ma-
terially affect the accuracy of such database.
(b) TERMINATION OF SAFE HARBOR.—Subsection
(a) applies to a home service provider that is in
compliance with the requirements of subsection
(a), with respect to a State for which an elec-
tronic database is not provided under section 119
until the later of—
(1) 18 months after the nationwide standard
numeric code described in section 119(a) has
been approved by the Federation of Tax Ad-
ministrators and the Multistate Tax Commis-
sion; or
(2) 6 months after such State or a designated
database provider in such State provides such
database as prescribed in section 119(a).
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114
Stat. 628.)
Statutory Notes and Re
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