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• United States Code
• TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
• CHAPTER 4 - THE STATES

      (a) Application of This Section Through Section 126. - This
    section through (!1) 126 of this title apply to any tax, charge, or
    fee levied by a taxing jurisdiction as a fixed charge for each
    customer or measured by gross amounts charged to customers for
    mobile telecommunications services, regardless of whether such tax,
    charge, or fee is imposed on the vendor or customer of the service
    and regardless of the terminology used to describe the tax, charge,
    or fee.

      (b) General Exceptions. - This section through (!1) 126 of this
    title do not apply to - 
        (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) Specific Exceptions. - This section through (!1) 126 of this
    title - 
        (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.