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

      (a) Place of Primary Use. - A home service provider shall be
    responsible for obtaining and maintaining the customer's place of
    primary use (as defined in section 124). Subject to section 121,
    and if the home service provider's reliance on information provided
    by its customer is in good faith, a taxing jurisdiction shall - 
        (1) allow a home service provider to rely on the applicable
      residential or business street address supplied by the home
      service provider's customer; and
        (2) not hold a home service provider liable for any additional
      taxes, charges, or fees based on a different determination of the
      place of primary use for taxes, charges, or fees that are
      customarily passed on to the customer as a separate itemized
      charge.

      (b) Address Under Existing Agreements. - Except as provided in
    section 121, a taxing jurisdiction shall allow a home service
    provider to treat the address used by the home service provider for
    tax purposes for any customer under a service contract or agreement
    in effect 2 years after the date of the enactment of the Mobile
    Telecommunications Sourcing Act as that customer's place of primary
    use for the remaining term of such service contract or agreement,
    excluding any extension or renewal of such service contract or
    agreement, for purposes of determining the taxing jurisdictions to
    which taxes, charges, or fees on charges for mobile
    telecommunications services are remitted.