| Home > 106th Congressional Bills > H.R. 4391 (ih) To amend title 4 of the United States Code to establish nexus requirements for State and local taxation of mobile telecommunication services. [Introduced in House] ...
H.R. 4391 (ih) To amend title 4 of the United States Code to establish nexus requirements for State and local taxation of mobile telecommunication services. [Introduced in House] ...
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. Speaker of the House of Representatives. Vice President of the United States and President of the Senate.
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