Home > 106th Congressional Bills > H.R. 4391 (enr) To amend title 4 of the United States Code to establish sourcing requirements for State and local taxation of mobile telecommunication services. [Enrolled bill] ...H.R. 4391 (enr) To amend title 4 of the United States Code to establish sourcing requirements for State and local taxation of mobile telecommunication services. [Enrolled bill] ...
``(b) Additional Taxable Charges.--If a taxing jurisdiction does
not otherwise subject charges for mobile telecommunications services to
taxation and if these charges are aggregated with and not separately
stated from charges that are subject to taxation, then the charges for
nontaxable mobile telecommunications services may be subject to
taxation unless the home service provider can reasonably identify
charges not subject to such tax, charge, or fee from its books and
records that are kept in the regular course of business.
``(c) Nontaxable Charges.--If a taxing jurisdiction does not
subject charges for mobile telecommunications services to taxation, a
customer may not rely upon the nontaxability of charges for mobile
telecommunications services unless the customer's home service provider
separately states the charges for nontaxable mobile telecommunications
services from taxable charges or the home service provider elects,
after receiving a written request from the customer in the form
required by the provider, to provide verifiable data based upon the
home service provider's books and records that are kept in the regular
course of business that reasonably identifies the nontaxable charges.
``Sec. 124. Definitions
``In sections 116 through 126 of this title:
``(1) Charges for mobile telecommunications services.--The
term `charges for mobile telecommunications services' means any
charge for, or associated with, the provision of commercial
mobile radio service, as defined in section 20.3 of title 47 of
the Code of Federal Regulations as in effect on June 1, 1999,
or any charge for, or associated with, a service provided as an
adjunct to a commercial mobile radio service, that is billed to
the customer by or for the customer's home service provider
regardless of whether individual transmissions originate or
terminate within the licensed service area of the home service
provider.
``(2) Customer.--
``(A) In general.--The term `customer' means--
``(i) the person or entity that contracts
with the home service provider for mobile
telecommunications services; or
``(ii) if the end user of mobile
telecommunications services is not the
contracting party, the end user of the mobile
telecommunications service, but this clause
applies only for the purpose of determining the
place of primary use.
``(B) The term `customer' does not include--
``(i) a reseller of mobile
telecommunications service; or
``(ii) a serving carrier under an
arrangement to serve the customer outside the
home service provider's licensed service area.
``(3) Designated database provider.--The term `designated
database provider' means a corporation, association, or other
entity representing all the political subdivisions of a State
that is--
``(A) responsible for providing an electronic
database prescribed in section 119(a) if the State has
not provided such electronic database; and
``(B) approved by municipal and county associations
or leagues of the State whose responsibility it would
otherwise be to provide such database prescribed by
sections 116 through 126 of this title.
``(4) Enhanced zip code.--The term `enhanced zip code'
means a United States postal zip code of 9 or more digits.
``(5) Home service provider.--The term `home service
provider' means the facilities-based carrier or reseller with
which the customer contracts for the provision of mobile
telecommunications services.
``(6) Licensed service area.--The term `licensed service
area' means the geographic area in which the home service
provider is authorized by law or contract to provide commercial
mobile radio service to the customer.
``(7) Mobile telecommunications service.--The term `mobile
telecommunications service' means commercial mobile radio
service, as defined in section 20.3 of title 47 of the Code of
Federal Regulations as in effect on June 1, 1999.
``(8) Place of primary use.--The term `place of primary
use' means the street address representative of where the
customer's use of the mobile telecommunications service
primarily occurs, which must be--
``(A) the residential street address or the primary
business street address of the customer; and
``(B) within the licensed service area of the home
service provider.
``(9) Prepaid telephone calling services.--The term
`prepaid telephone calling service' means the right to purchase
exclusively telecommunications services that must be paid for
in advance, that enables the origination of calls using an
access number, authorization code, or both, whether manually or
electronically dialed, if the remaining amount of units of
service that have been prepaid is known by the provider of the
prepaid service on a continuous basis.
``(10) Reseller.--The term `reseller'--
``(A) means a provider who purchases
telecommunications services from another
telecommunications service provider and then resells,
uses as a component part of, or integrates the
purchased services into a mobile telecommunications
service; and
``(B) does not include a serving carrier with which
a home service provider arranges for the services to
its customers outside the home service provider's
licensed service area.
``(11) Serving carrier.--The term `serving carrier' means a
facilities-based carrier providing mobile telecommunications
service to a customer outside a home service provider's or
reseller's licensed service area.
``(12) Taxing jurisdiction.--The term `taxing jurisdiction'
means any of the several States, the District of Columbia, or
any territory or possession of the United States, any
municipality, city, county, township, parish, transportation
district, or assessment jurisdiction, or any other political
subdivision within the territorial limits of the United States
with the authority to impose a tax, charge, or fee.
``Sec. 125. Nonseverability
``If a court of competent jurisdiction enters a final judgment on
the merits that--
``(1) is based on Federal law;
``(2) is no longer subject to appeal; and
``(3) substantially limits or impairs the essential
elements of sections 116 through 126 of this title,
then sections 116 through 126 of this title are invalid and have no
legal effect as of the date of entry of such judgment.
``Sec. 126. No inference
``(a) Internet Tax Freedom Act.--Nothing in sections 116 through
this section of this title shall be construed as bearing on
Congressional intent in enacting the Internet Tax Freedom Act or to
modify or supersede the operation of such Act.
``(b) Telecommunications Act of 1996.--Nothing in sections 116
through this section of this title shall limit or otherwise affect the
implementation of the Telecommunications Act of 1996 or the amendments
made by such Act.''.
(b) Technical Amendment.--The table of sections of chapter 4 of
title 4, United States Code, is amended by adding the following after
the item relating to section 115:
``116. Rules for determining State and local government treatment of
charges related to mobile
telecommunications services.
``117. Sourcing rules.
``118. Limitations.
``119. Electronic databases for nationwide standard numeric
jurisdictional codes.
``120. Procedure if no electronic database provided.
``121. Correction of erroneous data for place of primary use.
``122. Determination of place of primary use.
``123. Scope; special rules.
``124. Definitions.
``125. Nonseverability.
``126. No inference.''.
SEC. 3. EFFECTIVE DATE; APPLICATION OF AMENDMENT.
(a) Effective Date..--Except as provided in subsection (b), this
Act and the amendment made by this Act shall take effect on the date of
the enactment of this Act.
(b) Application of Act.--The amendment made by this Act shall apply
only to customer bills issued after the first day of the first month
beginning more than 2 years after the date of the enactment of this
Act.
Passed the House of Representatives July 11, 2000.
Attest:
Clerk.
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