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4 U.S.C. § 123 — Scope; special rules
Federal law — U.S. Code and appendices · legal_authorities
**(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.
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Source location: Title 4, Chapter 4, § 123; chapter-004-the-states.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
The flag of the United States shall be thirteen horizontal stripes, alternate red and white; and the union of the flag shall be forty-eight stars, white in a blue field.
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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 19
TITLE 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
§ 124
(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114
Stat. 630.)
Editorial Notes
REFERENCES IN TEXT
The date of the enactment of the Mobile Tele-
communications Sourcing Act, referred to in subsec.
(b), is the date of enactment of Pub. L. 106–252, which
was approved July 28, 2000.
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.
§ 123. Scope; special rules
(a) ACT DOES NOT SUPERSEDE CUSTOMER’S LI-
ABILITY
TO
TAXING
JURISDICTION.—Nothing in
sections 116 through 126 modifies, impairs, su-
persedes, or authorizes the modification, impair-
ment, or supersession of, any law allowing a tax-
ing 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 tax-
ation and if these charges are aggregated with
and not separately stated from charges that are
subject to taxation, then the charges for non-
taxable 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 jurisdic-
tion does not subject charges for mobile tele-
communications services to taxation, a cus-
tomer may not rely upon the nontaxabili
Source: Supplied 2024 U.S. Code historical extraction · 4 U.S.C. § 123
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