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] ...


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    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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