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

      (a) Treatment of Charges for Mobile Telecommunications Services.
    - Notwithstanding the law of any State or political subdivision of
    any State, mobile telecommunications services provided in a taxing
    jurisdiction to a customer, the charges for which are billed by or
    for the customer's home service provider, shall be deemed to be
    provided by the customer's home service provider.
      (b) Jurisdiction. - All charges for mobile telecommunications
    services that are deemed to be provided by the customer's home
    service provider under sections 116 through 126 of this title are
    authorized to be subjected to tax, charge, or fee by the taxing
    jurisdictions whose territorial limits encompass the customer's
    place of primary use, regardless of where the mobile
    telecommunication services originate, terminate, or pass through,
    and no other taxing jurisdiction may impose taxes, charges, or fees
    on charges for such mobile telecommunications services.