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4 U.S.C. § 119 — Electronic databases for nationwide standard numeric jurisdictional codes
Federal law — U.S. Code and appendices · legal_authorities
**(a) Electronic Database.—**
(1) **Provision of database.—** — A State may provide an electronic database to a home service provider or, if a State does not provide such an electronic database to home service providers, then the designated database provider may provide an electronic database to a home service provider.
(2) **Format.—**
(A) Such electronic database, whether provided by the State or the designated database provider, shall be provided in a format approved by the American National Standards Institute’s Accredited Standards Committee X12, that, allowing for de minimis deviations, designates for each street address in the State, including to the extent practicable, any multiple postal street addresses applicable to one street location, the appropriate taxing jurisdictions, and the appropriate code for each taxing jurisdiction, for each level of taxing jurisdiction, identified by one nationwide standard numeric code.
(B) Such electronic database shall also provide the appropriate code for each street address with respect to political subdivisions which are not taxing jurisdictions when reasonably needed to determine the proper taxing jurisdiction.
(C) The nationwide standard numeric codes shall contain the same number of numeric digits with each digit or combination of digits referring to the same level of taxing jurisdiction throughout the United States using a format similar to FIPS 55–3 or other appropriate standard approved by the Federation of Tax Administrators and the Multistate Tax Commission, or their successors. Each address shall be provided in standard postal format.
**(b) Notice; Updates.—** A State or designated database provider that provides or maintains an electronic database described in subsection (a) shall provide notice of the
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Source file: Laws/federal/codes/united-states-code/title-4/section-119-electronic-databases-for-nationwide-standard-numeric-jurisdictional-code--35ebb4b0ce.md
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Source location: Title 4, Chapter 4, § 119; chapter-004-the-states.md
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**(a) Electronic Database.—**
(1) **Provision of database.—** — A State may provide an electronic database to a home service provider or, if a State does not provide such an electronic database to home service providers, then the designated database provider may provide an electronic database to a home service provider.
(2) **Format.—**
(A) Such electronic database, whether provided by the State or the designated database provider, shall be provided in a format approved by the American National Standards Institute’s Accredited Standards Committee X12, that, allowing for de minimis deviations, designates for each street address in the State, including to the extent practicable, any multiple postal street addresses applicable to one street location, the appropriate taxing jurisdictions, and the appropriate code for each taxing jurisdiction, for each level of taxing jurisdiction, identified by one nationwide standard numeric code.
(B) Such electronic database shall also provide the appropriate code for each street address with respect to political subdivisions which are not taxing jurisdictions when reasonably needed to determine the proper taxing jurisdiction.
(C) The nationwide standard numeric codes shall contain the same number of numeric digits with each digit or combination of digits referring to the same level of taxing jurisdiction throughout the United States using a format similar to FIPS 55–3 or other appropriate standard approved by the Federation of Tax Administrators and the Multistate Tax Commission, or their successors. Each address shall be provided in standard postal format.
**(b) Notice; Updates.—** A State or designated database provider that provides or maintains an electronic database described in subsection (a) shall provide notice of the availability of the then current electronic database, and any subsequent revisions thereof, by publication in the manner normally employed for the publication of informational tax, charge, or fee notices to taxpayers in such State.
**(c) User Held Harmless.—** A home service provider using the data contained in an electronic database described in subsection (a) shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission in such database provided by a State or designated database provider. The home service provider shall reflect changes made to such database during a calendar quarter not later than 30 days after the end of such calendar quarter for each State that issues notice of the availability of an electronic database reflecting such changes under subsection (b).
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 4 U.S.C. § 116
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Federal law — U.S. Code and appendices · legal_authorities
Page 17
TITLE 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
§ 120
(b) JURISDICTION.—All charges for mobile tele-
communications services that are deemed to be
provided by the customer’s home service pro-
vider 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 pri-
mary use, regardless of where the mobile tele-
communication 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, § 2(a), July 28, 2000, 114
Stat. 627.)
Statutory Notes and Related Subsidiaries
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.
§ 118. Limitations
Sections 116 through 126 of this title do not—
(1) provide authority to a taxing jurisdiction
to impose a tax, charge, or fee that the laws of
such jurisdiction do not authorize such juris-
diction to impose; or
(2) modify, impair, supersede, or authorize
the modification, impairment, or supersession
of the law of any taxing jurisdiction per-
taining to taxation except as expressly pro-
vided in sections 116 through 126 of this title.
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114
Stat. 627.)
Statutory Notes and Related Subsidiaries
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 t
Source: Supplied 2024 U.S. Code historical extraction · 4 U.S.C. § 119
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