In order to assign the place of primary use for mobile telecommunications services pursuant to the Mobile Telecommunications Sourcing Act, Pub. L. No. 106-252, the Director of the Department of Finance and Administration may choose whether to furnish vendors with a database that matches addresses with taxing jurisdictions or to allow vendors to employ an enhanced zip code of at least nine (9) digits in lieu of providing a database.
Section: Previous 23-17-405 23-17-406 23-17-407 23-17-408 23-17-409 23-17-410 23-17-411 23-17-412 23-17-413 23-17-414 23-17-415 23-17-416 23-17-417 23-17-418 NextLast modified: November 15, 2016