4 U.S.C. § 118 — Limitations

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 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. § 119. Electronic databases for nationwide stand- ard numeric jurisdictional codes (a) ELECTRONIC DATABASE.— (1) PROVISION OF DATABASE.—A State may provide an electronic database to a home serv- ice provider or, if a State does not provide such an electronic database to home service providers, then the designated database pro- vider may provide an electronic database to a home service provider. (2) FORMAT.—(A) Such electronic database, whether provided by the State or the des- ignated 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 prac- ticable, any multiple postal street addresses applicable to one street location, the appro- priate taxing jurisdictions, and the appro- priate code for each taxing jurisdiction, for each level of taxing jurisdiction, identified by one nationwide standard numeric code. (B) Such electronic database shall also pro- vide the appropriate code for each street ad- dress with respect to political subdivisions which are not taxing jurisdictions when rea- sonably needed to determine the proper taxing jurisdiction. (C) The nationwide standard numeric codes shall contain the same number of numeric dig- its with each digit or combination of digits re- ferring 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 Com- mission, 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 subse- quent 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 elec- tronic database described in subsection (a) shall be held harmless from any tax, charge, or fee li- ability that otherwise would be due solely as a result of any error or omission in such database provided by a State or designated database pro- vider. The home service provider shall reflect changes made to such database during a cal- endar 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 sub- section (b). (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. § 120. Procedure if no electronic database pro- vided (a) SAFE HARBOR.—If neither a State nor des- ignated database provider provides an electronic database under section 119, a home service pro- vider shall be held harmless from any tax, charge, or fee liability in such State that other- wise would be due solely as a result of an assign- ment of a street address to an incorrect taxing jurisdiction if, subject to section 121, the home service provider employs an enhanced zip code to assign each street address to a specific taxing jurisdiction for each level of taxing jurisdiction and exercises due diligence at each level of tax- ing jurisdiction to ensure that each such street address is assigned to the correct taxing juris- diction. If an enhanced zip code overlaps bound- aries of taxing jurisdictions of the same level, the home service provider must designate one