Sourcing of telecommunications service
Sec. 14. (a) Notwithstanding any other law, mobile
telecommunications service provided in a taxing jurisdiction to a
customer, the charges for which are billed by or for the customer's
home service provider, are considered to be provided by the
customer's home service provider.
(b) All charges for mobile telecommunications service that are
considered to be provided by the customer's home service provider
under this chapter 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 service originates, terminates, or passes through.
(c) This chapter does not:
(1) authorize a taxing jurisdiction to impose a tax, charge, or fee
that the jurisdiction is not otherwise authorized to impose; or
(2) modify, impair, supersede, or authorize the modification,
impairment, or supersession of the law of any taxing
jurisdiction pertaining to taxation except as expressly provided
by this chapter.
As added by P.L.104-2002, SEC.2.
Last modified: May 28, 2006