2011 US Code
Title 4 - Flag and Seal, Seat of Government, and the States
Chapter 4 - THE STATES (§§ 101 - 126)
Section 116 - Rules for determining State and local government treatment of charges related to mobile...
View MetadataPublication Title | United States Code, 2006 Edition, Supplement 5, Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES CHAPTER 4 - THE STATES Sec. 116 - Rules for determining State and local government treatment of charges related to mobile telecommunications services |
Contains | section 116 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | Yes |
Disposition | standard |
Source Credit | Added Pub. L. 106-252, §2(a), July 28, 2000, 114 Stat. 626. |
Statutes at Large References | 112 Stat. 2681-719 114 Stat. 626, 633 |
Public Law References | Public Law 105-277, Public Law 106-252 |
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(a)
(b)
(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)
(1) do not apply to the determination of the taxing situs of prepaid telephone calling services;
(2) do not affect the taxability of either the initial sale of mobile telecommunications services or subsequent resale of such services, whether as sales of such services alone or as a part of a bundled product, if the Internet Tax Freedom Act would preclude a taxing jurisdiction from subjecting the charges of the sale of such services to a tax, charge, or fee, but this section provides no evidence of the intent of Congress with respect to the applicability of the Internet Tax Freedom Act to such charges; and
(3) do not apply to the determination of the taxing situs of air-ground radiotelephone service as defined in section 22.99 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999.
(Added Pub. L. 106–252, §2(a), July 28, 2000, 114 Stat. 626.)
References in TextSection 254 of the Communications Act of 1934, referred to in subsec. (b)(5), is classified to section 254 of Title 47, Telegraphs, Telephones, and Radiotelegraphs.
The Internet Tax Freedom Act, referred to in subsec. (c)(2), is title XI of Pub. L. 105–277, div. C, Oct. 21, 1998, 112 Stat. 2681–719, which is set out as a note under section 151 of Title 47, Telegraphs, Telephones, and Radiotelegraphs.
Effective Date; Application of AmendmentPub. L. 106–252, §3, July 28, 2000, 114 Stat. 633, provided that:
“(a)
“(b)
1 So in original. Probably should be followed by “section”.
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