Browse Arkansas Code titles and sections
4 U.S.C. § 122 — Determination of place of primary use
Federal law — U.S. Code and appendices · legal_authorities
**(a) Place of Primary Use.—** A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use (as defined in section 124). Subject to section 121, and if the home service provider’s reliance on information provided by its customer is in good faith, a taxing jurisdiction shall—
(1) allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider’s customer; and
(2) not hold a home service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge.
**(b) Address Under Existing Agreements.—** Except as provided in section 121, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect 2 years after the date of the enactment of the Mobile Telecommunications Sourcing Act as that customer’s place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.
Source: Supplied U.S. Code snapshot — release unconfirmed · 4 U.S.C. § 122
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 459a80cb4e3c886fb6d366b2f38eea9fbf213ddc1d716a47cae7e35613442d20. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_d480ea9913886f09367cdaf9
Source file: Laws/federal/codes/united-states-code/title-4/section-122-determination-of-place-of-primary-use--6a7efcb715.md
Pages: Not recorded – Not recorded
Passage SHA-256: 32afed874e522064200d35cc0892adf04e68beec2ef5006aa5b7581429a99bed
Source location: Title 4, Chapter 4, § 122; chapter-004-the-states.md
Stored source content
**(a) Place of Primary Use.—** A home service provider shall be responsible for obtaining and maintaining the customer’s place of primary use (as defined in section 124). Subject to section 121, and if the home service provider’s reliance on information provided by its customer is in good faith, a taxing jurisdiction shall—
(1) allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider’s customer; and
(2) not hold a home service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge.
**(b) Address Under Existing Agreements.—** Except as provided in section 121, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect 2 years after the date of the enactment of the Mobile Telecommunications Sourcing Act as that customer’s place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
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
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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
Source: Supplied 2024 U.S. Code historical extraction · 4 U.S.C. § 122
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.