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4 U.S.C. § 117 — Sourcing rules
Federal law — U.S. Code and appendices · legal_authorities
**(a) Treatment of Charges for Mobile Telecommunications Services.—** Notwithstanding the law of any State or political subdivision of any State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer’s home service provider, shall be deemed to be provided by the customer’s home service provider.
**(b) Jurisdiction.—** All charges for mobile telecommunications services that are deemed to be provided by the customer’s home service provider 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 primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services.
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Source location: Title 4, Chapter 4, § 117; chapter-004-the-states.md
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**(a) Treatment of Charges for Mobile Telecommunications Services.—** Notwithstanding the law of any State or political subdivision of any State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer’s home service provider, shall be deemed to be provided by the customer’s home service provider.
**(b) Jurisdiction.—** All charges for mobile telecommunications services that are deemed to be provided by the customer’s home service provider 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 primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through, and no other taxing jurisdiction may impose taxes, charges, or fees on charges for such mobile telecommunications services.
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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 16
TITLE 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
§ 115
1 So in original. Probably should be followed by ‘‘section’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2006 AMENDMENT
Pub. L. 109–264, § 1(b), Aug. 3, 2006, 120 Stat. 667, pro-
vided that: ‘‘The amendments made by this section
[amending this section] apply to amounts received
after December 31, 1995.’’
EFFECTIVE DATE
Pub. L. 104–95, § 1(c), Jan. 10, 1996, 109 Stat. 980, pro-
vided that: ‘‘The amendments made by this section [en-
acting this section] shall apply to amounts received
after December 31, 1995.’’
§ 115. Limitation on State authority to tax com-
pensation paid to individuals performing
services at Fort Campbell, Kentucky
Pay and compensation paid to an individual
for personal services at Fort Campbell, Ken-
tucky, shall be subject to taxation by the State
or any political subdivision thereof of which
such employee is a resident.
(Added
Pub.
L.
105–261,
div.
A,
title
X,
§ 1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 105–261, div. A, title X, § 1075(a)(3), Oct. 17,
1998, 112 Stat. 2138, provided that: ‘‘The amendments
made by this subsection [enacting this section] shall
apply to pay and compensation paid after the date of
the enactment of this Act [Oct. 17, 1998].’’
§ 116. Rules for determining State and local gov-
ernment treatment of charges related to mo-
bile telecommunications services
(a) APPLICATION
OF
THIS
SECTION
THROUGH
SECTION 126.—This section through 1 126 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, regardl
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